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Differences between old and new investment criteria


Summary: The Ministry of Finance since June 24, 1998 to formulate and release the February 25, 2006, the Ministry of Finance to regulate corporate accounting recognition, measurement and reporting of behavior, to ensure quality of accounting information, again revised and issued the criteria - long-term equity investment. This paper on listed companies from the implementation of the guidelines had revised December 2000, and requested since January 1, 2001 from the implementation of the revised investment guidelines. In the following years, the Ministry of Finance in the form of Youyi questions were added to the investment guidelines. In 2005, China's Ministry of Finance to speed up the process of setting accounting standards, has in June 2005 - 9 months in four batches between the continuous release of the and to the 16 previously released accounting standards for all aspects of the specific amendments. To only 25 February 2006, the Ministry of Finance official release including the indicates that China accounting standards establish the basic framework of the system. With the important changes, the former is based on the latter's comprehensive revision, mainly in the new standard for long-term equity investment in the old accounting principles which made a specific regulatory content and the formation of an independent investment criteria. First, the definition of old and new criteria for the different content areas old principle: the content of the guidelines on investment, including short-term investments, long-term debt investments, long-term equity investments. Investment accounting major problem is the valuation of investments, investment gains and losses and investment impairment recognized accounting. The valuation of investments, including investment costs and investment in the determination of book value adjustments. The guidelines do not involve: (1) Conversion of foreign currency investments; (2) in securities business; (3) Consolidated financial statements; (4) Business combinations. New guidelines: is the content of the old principle, the long-term equity investment as an independent branch of the formation of new accounting standards alone, Standardized criteria for the original investment short and long term debt investment, change is recognized by the measurement of financial instruments, guidelines and standards governing disclosure of financial instruments. New guidelines for long-term equity investments only regulate the recognition, measurement and reporting. And to propose new guidelines did not provide long-term equity investments, according to measurement of financial instruments recognized guidelines. The guidelines also apply to Second, the old principle of equity accounting method for long-term differences in comparing the old principle of the new guidelines cost method cost method equity method equity method no scope control, joint control or significant influence over the control, joint control or significant influence over the long-term equity investments in subsidiaries; do not have joint control or significant influence, and are not quoted in an active market, fair value can not be measured by long-term equity investment with joint control or significant influence of the long-term equity Investment initial measurement 1. cash long-term equity investments, according to the actual price paid and the relevant taxes as the initial investment cost. However, the actual price paid has been included in the cash declared but unpaid dividends, or have to pay interest on the bonds but not yet received, accounted for separately as receivable items 1. A business combination of long-term equity investments: same under the control of mergers, the combined party by obtaining the book value of equity share of long-term equity investment as the initial investment cost, the initial investment cost and throw the book value of assets or shares of par value, adjusted in capital product, capital surplus is not sufficient to adjust retained earnings; under common control mergers, investors initial investment cost of merger-related criteria, ie, the combined fair value of assets and pay the associated costs initial cost, cost of the combination was greater than the merger before obtaining the fair value of identifiable net assets the difference is recognized as goodwill, the combination costs less than the acquiree's identifiable net assets of only the difference between the fair value of the share of profit or loss; In addition to additional investments or disinvestments, the book value of long-term equity investments should generally remain the same; initial investment cost of investment companies and investment units should have been the difference between the share of owner's equity, as equity investment difference accounting. Difference at a certain period by the average charged to the income statement. Credit poor directly in capital reserve. 2. Enterprises to give up claims of long-term equity investment obtained in order to accounts to pay debt + book value of the premium (- premium received) + related taxes as a long-term equity investment cost 2. To pay cash Long-term equity investment obtained by the actual price paid and the related taxes as the initial investment cost. 3. To issue equity securities for long-term equity investment, equity securities issued by the fair value of the initial investment cost; 4. Enterprises to non-monetary exchange transaction long-term equity investments, determined by the following : ① receive a premium (related to the premium): the book value of long-term equity investment = the book value of the asset surrendered + recognized gains (- Confirmation of the loss) - the premium related taxes + ② pay a premium (related to the premium): long-term equity investment value = book value of the asset surrendered + premium + related taxes 5. the long-term equity investment from investors, according to investment contracts (agreement) the value of the initial investment cost (the value of the contract or agreement is not fair excluded). 6. Through the exchange of non-monetary assets acquired long-term equity investment, the initial investment cost in accordance with equity investment, the initial costs in accordance with or cash dividends, investment income recognized as current period. Investment income recognized by investment companies, limited to the amount of investment in the investee arising after receiving the accumulated net profits that the obtained distributions declared by the investee's profits or cash dividends exceed the above amount, as the initial investment cost recovery, offset against the carrying amount of investments.

2. invest an additional form of equity investment differences when dealing with: ① initial investment by the poor, through additional investment for the poor, amortization, respectively, can also be combined in the remaining amortization period sales ② If the initial investment by the poor, additional investment for the poor credit: when loan-to-poor> through the unamortized difference: the difference in capital reserve when the loan-to-difference ≤ unamortized difference by: the differences can be offset against the poor by not sharing the initial investment ③ credit is poor, additional investment for the poor by: when, by difference> credit is poor: the first offset against capital surplus, the difference included equity investment difference when the time difference by the difference ≤ loans: take the difference offset against capital surplus 1. investment income measurement: distributions declared by the investee's profits or Cash dividends are recognized as current investment income. Investment income recognized by investment companies,[link widoczny dla zalogowanych], limited to the amount of investment in the investee arising after receiving the accumulated net profits that the obtained distributions declared by the investee's profits or cash dividends exceed the above amount, as the initial investment cost recovery, offset against the carrying amount of investments. 1. Should have the initial investment cost over net assets of the investee share of the fair value of the difference between the initial cost is not adjusted, the initial cost is lower than the investor should have been the fair value of net assets the difference between the adjusted cost of the investment included in the profit and loss 2. invested enterprises shall be entitled to or should share the invested entity's share of net profit or loss, confirm the long-term investment gains and losses and adjust the book value of equity investment 3. invested enterprises invested in accordance with profits or distributions declared cash dividends shall obtain, a corresponding reduction in the carrying value of long-term equity investment 4. investment in the investee company recognized net losses incurred, should be based on the book value of long-term equity investments and other real on the form part of the long-term net investment is reduced to zero, the loss of business,[link widoczny dla zalogowanych], except to bear the additional responsibility. After a net profit of the investee, the investment companies make in its attributable share of profits share of the amount of losses not recognized, the restoration confirm the amount of revenue sharing 2. Invested enterprises equity investment should be made, should have or should be shared by The realization of the investee's net profit of the year or the share of net losses incurred (regulations or the articles of association do not belong to the net profit excluding investment companies), adjust the carrying amount of investments and recognized as the current investment gains and losses 3. Investment Enterprise distributions declared by the investee's profits or cash dividends shall obtain, a corresponding reduction in the carrying value of investments. 5. Investment in the investee companies for other than net profit or loss and other changes in equity should adjust the carrying value of long-term equity investments and included in equity 4. Investee in accordance with adjusted net profit and loss account carrying amount of investment and the investment gain or loss recognized should be made after the investee's net equity based on profit or loss. 5. In addition to a net loss of investee equity than the other changes, should also be adjusted according to specific circumstances carrying amount of investment. The conversion cost and interest invested enterprises invested unit increase in its stake, or for other reasons that long-term equity investment from the cost method investment enterprises into equity method investee stake decline, or for other reasons to be invested for no longer has control, joint control or significant influence,[link widoczny dla zalogowanych], should be suspended for using the equity method, use the cost method other reasons due to additional investment in investment units to joint control or significant influence,[link widoczny dla zalogowanych], does not constitute control,[link widoczny dla zalogowanych], shall use the equity method. Book value was carried forward by investment companies to reduce investment or other reasons due to the investee no longer has joint control or significant influence, and are not quoted in an active market, fair value measurement is not feasible to use long-term equity investments should be cost method impairment accounting 1. An enterprise should periodically the carrying value of long-term investment to check one by one, at least at the end of each year. If the market price continued to fall as changes in operating conditions or investments and other factors lead to its recoverable amount is lower than the carrying value of investments should be recoverable amount is less than the difference between the book value of long-term investments, is recognized as the current investment losses. 1. According to cost accounting, fair value can not be reliably measured, the impairment of long-term equity investments, according to measurement of financial instruments recognized guidelines. Impairment of other long-term equity investment deal with the asset impairment. 2. Has recognized the value of the loss of long-term investment but also to restore, should be recognized in the original amount of the investment loss to reverse. Recognized impairment may not resume disposal: disposal of investment, the investment book value and the actual price difference is recognized as current investment income. Disposal of long-term equity investment, its book value and the actual price difference between the investment gains and losses included in equity method long-term equity investment, disposal, related to the original amount of equity, according to the proportion disposed of into fair value through profit or loss the application of the criteria for measuring a change in one of the highlights. U.S. GAAP and IFRS, the fair value of focusing on the application of comparison to reflect the relevance of accounting information. Taking into account the status of the Chinese market, mainly in the standards system in the financial instruments, investment property, not a business combination under common control, debt restructuring and non-monetary transactions and use of fair value. Overall, the new accounting standards on the use of fair value is still relatively cautious.
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