摘要
近年来,融资性售后租回业务因其融资与融物相结合的特点在我国得以迅速发展,其对企业拓宽融资渠道、缓解资金压力、提高资源配置效率起到了非常积极的作用。同时在国家各项支持创新创业的政策红利下,不少企业已进入快速发展期,导致大量企业并购业务的实现。此对企业提升合并背景下融资性售后租回财务核算技能及确保会计信息质量提出了更高的实务要求。
In recent years, due to its combination of financing with retaining the assets, the business of sale-leaseback for financing purpose has been developed rapidly in China, which has played a very positive role in broadening the financing channels, relieving the capital pressure and improving the efficiency of resource allocation in companies. At the same time, stimulated by the national policies of supporting innovation and entrepreneurship, various enterprises have developed rapidly and many of them have been involved in M&A, which poses challenges for the accounting treatment of the sale-leaseback transactions in the context of business combinations and ensuring the quality of accounting information. Based on the analysis of the real cases in practice, this article explores the ideas and methods for the presentation of such transactions(with various legal entities in one group being involved) in consolidated financial statements with a view to providing some reference and suggestions.
出处
《中国注册会计师》
北大核心
2019年第1期107-109,3,共4页
The Chinese Certified Public Accountant
