避免跨境并购后遗症

Avoiding Latent Problems Following Closing of a Cross-Border

2014/03/01-01:05      浏览:  次
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实质性的差异 Substantive differences

除金融资产、存货、递延所得税资产、商誉以外的减值是否允许转回存在不同的规定 Different provisions on whether it is permitted to reverse impairment of assets other than financial assets, inventories, deferred income tax assets and goodwill

  (1)差异简述 Summary of the differences

  实行国际准则的海外企业:除商誉、递延所得税资产以外的长期资产减值在满足相关准则条件下可以转回。

  中国内地企业:上述长期资产的资产减值损失一经确认,在以后会计期间不得转回。

  (2)相关准则条款 Relevant provisions

          《国际会计准则第 36号—资产减值》第 110条、 114条和 117条

          第110条:会计主体应当在每一资产负债表日对以前年度确认的资产减值的迹象是否不再存在或减弱进行评价。如果相关迹象存在,会计主体应当对相关资产的可收回金额进行重新估计。

          第114条:资产减值可恢复的必要条件是,计提资产减值对相关资产的可回收金额的估计产生影响。

          第117条:转回的资产减值不可超过以前年度所确认资产减值损失金额。

         《企业会计准则第 8号—资产减值》第十七条:资产减值损失一经确认,在以后会计期间不得转回。

 

① IAS 36 Impairment of Assets 110: An entity shall assess at each reporting date whether there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist or may have decreased. If any such indication exists, the entity shall estimate the recoverable amount of that asset.

② IAS 36 Impairment of Assets 114: An impairment loss recognised in prior periods for an asset. other than goodwill shall be reversed if, and only if, there has been a change in the estimates used to determine the asset's recoverable amount since the last impairment loss was recognised.

 

同一控制下企业合并方式的选择 Selecting the method of business merger under the same control

  差异简述 Summary of the differences

  实行国际准则的海外企业:可以选择采用“购买法”或“权益法”,源于《国际财务报告准则第 3号—企业合并》中对同一控制下合并应当采用何种处理方式,并无明确规定 ①。实务中 ②,对于涉及同一控制的企业合并,海外企业既有采用“购买法”( the acquisition method)的,也有采用“前账面价值法”( the predecessor values method或 a pooling of interests-type method)。

  中国内地企业:同一控制下的合并采用“被合并方合并日的账面价值,不确认商誉和收益”(与前账面价值法一致)。

  相关准则条款 Relevant provisions

  (1)《国际财务报告准则第 3号—企业合并》第 2条(C)款:同一控制下的合并,不是本准则适用范围。

  (2)《企业会计准则第 20号—企业合并》第五条和第六条

  第五条:参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的,为同一控制下的企业合并。同一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。合并日,是指合并方实际取得对被合并方控制权的日期。

  第六条:合并方在企业合并中取得的资产和负债,应当按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。

 

     ① Accounting for common control transactions is challenging for many entities, principally because there is no accounting standard that deals with them. AASB 3 deals with accounting for business combinations, but it contains an exemption for common control transactions.<Accounting for group reorganisations – understanding business combinations under common control>:http://www.pwc.com.au/assurance/ifrs/assets/guidance-accounting-standards/back-to­basics/Back-to-Basics-Control-Jan12.pdf

  ② Two alternative accounting treatments are generally accepted: (1) The acquisition method, which involves applying the principles of AASB 3 by analogy, and (2) The predecessor values method, which is a form of merger accounting.<Accounting for group reorganisations – understanding business combinations under common control>: http://www.pwc.com.au/assurance/ifrs/assets/guidance-accounting-standards/back-to­basics/Back-to-Basics-Control-Jan12.pdf

因法律、日常经营不同造成的会计处理差异 Differences in respect of accounting treatment caused by different laws and different day-to-day operations

1.土地是否摊销通常存在差异 A common difference: whether the land can be amortized

  (1)差异简述 Summary of the differences

  海外企业土地一般是所有权,因此“土地”作为长期资产,一般不摊销;而“土地”在中国是使用权,一般情况下需要摊销。

  (2)相关准则条款 Relevant provisions

  《国际会计准则第 16号—不动财产、厂房和设备》第 58条 ①:土地的使用寿命无限,因此不必摊销。

  《企业会计准则第 6号—无形资产》第十七条:使用寿命有限的无形资产,其应摊销金额应当在使用寿命内系统合理摊销。

  《企业会计准则讲解 2010》第七章相关条款:无形资产通常表现为某种权利、某项技术或是某种获取超额利润的综合能力,它们不具有实物形态,比如,土地使用权、非专利技术等。

      ①  <IAS 16 Property, Plant and Equipment >58>: Land and buildings are separable assets and are accounted for separately, even when they are acquired together. With some exceptions, such as quarries and sites used for landfill, land has an unlimited useful life and therefore is not depreciated.

2.现金及现金等价物中是否包含银行透支 Whether bank overdrafts are included in cash and cash equivalents

  (1)差异简述 Summary of the differences

  海外公司的银行通常允许开户行企业小量货币资金的透支;透支一般在中国内地企业不常发生。海外公司根据相关准则条款把银行透支金额作为现金及现金等价物的组成部分,在财务报表列报时作为货币资金的抵减项目;由于《企业会计准则》无相关规定,在按照《企业会计准则》编制财务报表时,一般情况下,倾向于将银行透支重分类为一项短期借款。

  (2)相关准则条款 Relevant provisions

  《国际会计准则第 7号—现金流量表》第 8条 ①:根据银行要求,随时可能归还的银行透支款项作为现金及现金等价物的组成部分。

 

         ① : Bank borrowings are generally considered to be financing activities. However, in some countries, bank overdrafts which are repayable on demand form an integral part of an enterprise's cash management. In these circumstances, bank overdrafts are included as a component of cash and cash equivalents. A characteristic of such banking arrangements is that the bank balance often fluctuates from being positive to overdrawn.

 

海外公司会计政策上更明晰的信息 Information which is more explicit in overseas companies' accounting policies

年假和短期假期的会计确认和计量 Accounting Recognition and Measurement of Annual Leave and Short Holidays

  (1)差异简述 Summary of the differences

  海外企业:通常长期服务年假或短期假期激励是非货币性福利的一部分;长期服务休假于很可能发生支出并且能够可靠计量时予以计提,通常按其性质分别记录于应付职工薪酬或预计负债中(如按中国准则要求进行重分类)。预计在 12个月内支付的职工福利按照实际支付时所预期的报酬率计量。预计在 12个月以后支付的职工福利按照预计现金流出的现值计量。

  中国企业:由于无明确政策或规定,在编制会计报表时,一般未明确将年假或短期假期激励作为“表内事项”进行确认和计量。

  (2)相关准则条款 Relevant provisions

  《国际会计准则第 19号—雇员福利》第 4条第( 1)款 ①:短期职工福利属于职工福利的一类。短期职工福利包括:工资、奖金、社保、带薪年假、带薪病假、利润或红利分享计划、非货币性福利等。

         ① <IAS 19 Employee Benefits>9: Employee benefits include: (a) short-term employee benefits, such as wages, salaries and social security contributions, paid annual leave and paid sick leave, profit sharing and bonuses (if payable within twelve months of the end of the period) and non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees.

 

剥采递延成本的确认和计量 Recognition and measurement of deferred stripping costs

  (1)差异简述 Summary of the differences

  海外企业:根据国际财务报告解释公告第 20号,从 2013年1月1日始,明确规定,生产阶段的剥采成本以成本法计量,并在受益矿山的使用寿命内按照产量法折旧或摊销。此前,由于无明确规定,各企业在实践中做法不一。

  中国会计准则:对此尚无明确规定。

  (2)相关准则条款 Relevant provisions

  《国际财务报告解释公告第 20号—地表采矿生产阶段的剥采成本》第12条和第 15条

  第 12条 ①,企业在初始计量剥采活动资产的成本时应该采用成本法,剥采成本包括用于提升矿山开采能力的剥采活动产生的直接成本,加上分摊的可直接归属于剥采活动的间接成本。与偶发性经营活动相关的成本不应纳入剥采活动资产的成本。

  

   ① <IFRIC Interpretation 20-Stripping Costs in the Production Phase of a Surface Mine>12: The entity shall initially measure the stripping activity asset at cost, this being the accumulation of costs directly incurred to perform the stripping activity that improves access to the identified component of ore, plus an allocation of directly attributable overhead costs. Some incidental operations may take place at the same time as the production stripping activity, but which are not necessary for the production stripping activity to continue as planned. The costs associated with these incidental operations shall not be included in the cost of the stripping activity asset.

  第15条②,剥采活动资产应当在因剥采活动而提升开采能力的已识别矿体组成部分的预计使用寿命内,以系统的方式进行折旧或摊销。应当采用生产总量法,除非采用其他方法更加恰当。已识别的矿体组成部分的预计使用寿命将不同于矿藏本身及使用矿藏使用期法的资产的预计使用寿命,除非剥采活动能够提升剩余矿体整体的开采能力(例如,“临近矿藏使用 

       ② <IFRIC Interpretation 20-Stripping Costs in the Production Phase of a Surface Mine>15: The stripping activity asset shall be depreciated or amortised on a systematic basis, over the expected useful life of the identified component of the ore body that becomes more accessible as a result of the stripping activity. The units of production method shall be applied unless another method is more appropriate.寿命终结时,已识别的矿体组成部分代表待采掘的矿体的最后一部分”)。

  已形成共识和惯例的会计处理 —以收购澳大利亚公司股权中相关应当支付的印花税的处理为例

  Example of an accounting treatment which has achieved consensus and become customary practice— treatment of the stamp duty payable when acquiring equity interests in an Australia company

  因企业收购合并,合并方需要向澳大利亚当局交纳印花税。该印花税和中国通常概念不同,系按照澳大利亚《税法 2008》(“ Duties Act 2008”)的规定,由于取得澳大利亚公司的股权从而成为印花税的纳税义务人。纳税标准为以约 5.15%税率基数,并一些其他因素调整。应纳印花税的基数是以收购目标公司股权成本为基础进行分摊的土地和动产价值,按照合并日的澳大利亚计税基础计量。

  目前于澳大利亚企业当地,一般将印花税作为费用进行确认(而不是资本化作为收购成本)已形成共识和惯例①;国际、澳大利亚和中国的相关准则对此无明确规定。

 

其他 Miscellaneous

  投资企业对被投资单位具有共同控制的长期股权投资,中国的企业会计准则规定应当采取权益法进行后续计量。在 2013年1月1日以前,原《国际会计准则 31号-共同控制》 ②规定投资单位可选择比例合并法或权益法对投资单位进行后续计量。 2013年1月1日,《国际财务报告准则第 11号-共同控制》 ③取代原《国际会计准则 31号-共同控制》,规定只能采用权益法对共同控制的被投资企业采用权益法计量,从而与中国企业会计准则的规定趋同一致。

王重娟 (Jessica Wang) 信永中和会计师事务所审计合伙人。

  主持多项公司上市审计业务、国有大型企业集团审计,及为满足萨班斯法案的内部控制流程制度诊断咨询项目,为大型集团海外上市打下良好基础。擅长 IPO审计、上市公司审计;公司重组方案设计与并购审计;税务筹划;提供系统的财务核算体系、监控体系、财务预决算、筹融资管理体系、投资体系等内控建议服务;国有大型集团绩效调查与评价、清产核资、外汇年检等会计与审计服务。 wangchongjuan@shinewing. com

  ① http://www.bdo.com.au/resources/newsletters/accounting-news/accounting-news,-march-2011/ business-combination-reminders: Unless specifically related to raising new equity (and therefore debited to equity), or related to raising borrowings (and therefore recognised as part of the effective interest calculation over the life of the borrowings), all your acquisition costs such as legal, advisory, due diligence, stamp duties, etc. must be expensed as incurred. Previously, these costs would have been capitalised and included as part of goodwill.

  ②<IAS 31 Interests in Joint Ventures>

        ③<IFRS11-Joint Arrangements>

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关键词: 并购,跨境

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