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zi chan fu zhai guan xia ye ji cheng nuo bu chang de hui ji chu li qian jian
Author(s): 
Pages: 36-38
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  资产负债观上市公司业绩承诺补偿或有对价;
Abstract: 我国现行企业会计准则对与业绩承诺补偿相关的要素会计分类和权益性交易相关规定不够明确,使得不同企业对业绩承诺补偿相关业务的会计处理存在分歧;企业会计准则对特殊事项会计处理规定的缺失造成控股股东业绩承诺补偿会计处理不符合经济实质。从资产负债观角度看,业绩承诺补偿中,现金补偿应计入当期损益,股份回购补偿应计入资本公积。
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