上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則案例解析（2019）

1、上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則案例解析（案例解析（2019）中國(guó)證券監(jiān)督管理委員會(huì)會(huì)計(jì)部中國(guó)證券監(jiān)督管理委員會(huì)會(huì)計(jì)部案例310同時(shí)向控股股東和少數(shù)股東購(gòu)買(mǎi)股權(quán)交易的會(huì)計(jì)處理.......................................131案例311非同一控制下企業(yè)合并分步購(gòu)買(mǎi)是否構(gòu)成“一攬子交易”的判斷.......................134案例312同一控制下不同交易對(duì)手之間的股權(quán)置換的

2、會(huì)計(jì)處理.......................................136案例313同一控制下股權(quán)置換中的所得稅和遞延所得稅問(wèn)題...........................................140案例314紅籌架構(gòu)拆除過(guò)程中高溢價(jià)收購(gòu)WFOE公司股權(quán)的會(huì)計(jì)處理..........................143第四章反向購(gòu)買(mǎi).................................

3、....................................................................................................146案例401被購(gòu)買(mǎi)方不構(gòu)成業(yè)務(wù)的權(quán)益性交易..........................................................................146案例402購(gòu)買(mǎi)方為多個(gè)主體的反向購(gòu)買(mǎi)..

4、................................................................................149案例403反向購(gòu)買(mǎi)中每股收益的計(jì)算.......................................................................................151案例404包含現(xiàn)金對(duì)價(jià)的反向購(gòu)買(mǎi)中每股收益的計(jì)算......

5、..................................................152案例405反向購(gòu)買(mǎi)中同時(shí)收購(gòu)了會(huì)計(jì)上購(gòu)買(mǎi)方子公司少數(shù)股權(quán)以及聯(lián)營(yíng)企業(yè)其他股權(quán)時(shí)的會(huì)計(jì)處理...........................................................................................................................

6、........155案例406反向購(gòu)買(mǎi)中涉及現(xiàn)金對(duì)價(jià)的會(huì)計(jì)核算.....................................................................158第五章其他長(zhǎng)期資產(chǎn)...........................................................................................................

7、..................160案例501工程在建階段的土地使用權(quán)攤銷(xiāo)應(yīng)計(jì)入在建工程成本還是當(dāng)期損益............160案例502公允價(jià)值模式下自建投資性房地產(chǎn)的核算和計(jì)量...............................................161案例503以收取提成費(fèi)方式許可使用無(wú)形資產(chǎn)的會(huì)計(jì)處理...............................................1

8、63案例504被收購(gòu)業(yè)務(wù)出現(xiàn)重大變化時(shí)的商譽(yù)減值問(wèn)題........................................................169案例505出租土地建造建筑物的核算.......................................................................................171第六章收入和費(fèi)用....................

9、.............................................................................................................173案例601收入應(yīng)該按照總額還是凈額確認(rèn)..............................................................................173案例602BOT

10、合同的收入確認(rèn).....................................................................................................182案例603合同能源管理業(yè)務(wù)的收入確認(rèn)..................................................................................184案例604以

11、購(gòu)銷(xiāo)合同方式進(jìn)行的委托加工收入的確認(rèn)........................................................201案例605土地一級(jí)開(kāi)發(fā)收入確認(rèn)...............................................................................................205案例606回遷房的收入確認(rèn).................

12、.......................................................................................211案例607涉及或有收費(fèi)的收入確認(rèn)...........................................................................................215案例608附回購(gòu)義務(wù)的擔(dān)保融資租賃條款的

13、收入確認(rèn)........................................................219案例609電商平臺(tái)優(yōu)惠券的收入與費(fèi)用問(wèn)題..........................................................................222案例610約定客戶(hù)未來(lái)需退回產(chǎn)品殘料的收入問(wèn)題.....................................

14、.......................225案例611以租賃方式銷(xiāo)售商品的收入問(wèn)題..............................................................................228第七章政府補(bǔ)助.......................................................................................

15、..............................................231案例701政府補(bǔ)助的認(rèn)定.............................................................................................................231案例702政府補(bǔ)助類(lèi)別的判斷.................................

16、...................................................................233案例703搬遷補(bǔ)償事項(xiàng)的會(huì)計(jì)處理...........................................................................................236案例704政府補(bǔ)助的確認(rèn)時(shí)點(diǎn)和以應(yīng)收金額計(jì)量的條件...............

17、.....................................240案例705新能源汽車(chē)財(cái)政補(bǔ)貼的會(huì)計(jì)處理..............................................................................242案例706廢棄電子產(chǎn)品處理基金補(bǔ)貼的會(huì)計(jì)處理..........................................................

18、.......244第八章破產(chǎn)重整、債務(wù)重組、權(quán)益性交易等特殊交易...............................................................246案例801破產(chǎn)重整的收益確認(rèn)時(shí)點(diǎn)...........................................................................................246案例802資產(chǎn)負(fù)債表日

19、后的債務(wù)重組.......................................................................................249案例803破產(chǎn)重整收益時(shí)點(diǎn)及潛在利得確認(rèn)..........................................................................253案例804破產(chǎn)重整收益與債務(wù)重組收益的確認(rèn)......