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Tradable share reform thinking about accounting problems

Interest) or cash, but because of the circulation of non-tradable shares, which lost the right of the original flow value (in terms of relative non-tradable shares), the loss of the right of the circulation of ideas book value is the price _ the non-tradable shares obtained the circulation of the price paid, so the book value of its assets did not decrease. Tradable shares,[link widoczny dla zalogowanych], such as under the equity method investment, according to the increase in entitlements by investment unit increase in equity investment carrying value, distribution of price as an equity investment difference (loan-to-poor); such as cost method, the increase in equity does not increase investment The carrying value of cash payments as an investment cost recovery. Tradable shares,[link widoczny dla zalogowanych], non-tradable shares by the accounting treatment of cost method is relatively simple, the following shareholders of tradable shares only in respect of non-tradable shares accounted for under the equity method the case is an example. 【Example】 A company was formed by A in 2001, initiated the establishment of a listed company, the total share capital of 100,000,[link widoczny dla zalogowanych],000 shares, the company's share has declined (as is the use of bonus shares both ways); and if the value of the shares held by ( pre-reform value of non-tradable shares are usually identified as the net assets per share, for the price after the reform), the share of reforms has increased. Because of fair value accounting system has yet to be clear how to identify, have been invested in calculating the ratio of units of equity ownership percentage should be calculated when, and this practice is also easier to understand. To this end, the split share issues related to accounting treatment, the author recommends the following: (a) for non-tradable shares of the accounting treatment. Before the reform, the transfer of non-tradable shares is complicated, less efficient, so the non-tradable shares held by non-tradable shares is difficult to be realized at any long-term investment is the ~ key. According to the accounting system and \Non-tradable shares tradable shareholders can not obtain a separate transaction. Is bundled with the shares, they should be \Circulation get right: the right of circulation accounted for the cost measured by the consideration paid. If the non-tradable shares by way of bonus shares Huosuo Gu, places reduced the rights of the investee are accounted for as cost of distribution rights; terms of cash on the price actually paid just to the right of the cash flow accounted for as a cost. Namely: by: Long-term equity investment - the right flow of credit: long-term equity investment - investment cost (if any equity investment difference and the percentage of investment and preparation of credit according reflected accordingly) (bonus issue Huosu Gu mode) or bank Deposits (cash) in the split share structure reform the related expenses (including disclosure fees, sponsorship fees, legal fees, audit fees) should be included in the cost of distribution rights that \If the cost is relatively small, may also be counted as current income. Appropriate disposal of investment, the proportion carried by the transfer of shares tradable, that is: by: bank deposits and other loans: Long-term equity investment - distribution rights - such as investment costs investment income (b) for the accounting treatment of holders of tradable shares. Tradable shareholders to buy shares from the secondary market, usually as short-term investments. Split share structure reform is a basic principle in the total value of tradable shares is unchanged. Therefore, shareholders of tradable shares to gain value, the value of the outstanding shares did not increase, that is the equivalent of tradable shareholders receive dividends. Therefore: (I) mode in the bonus issue, stock dividend approach cf. Receipt of non-tradable shares tradable shareholders as the stock price after the deal without accounts, registration only in the reference book to increase the number of shares. c2) in Sugu mode, non-tradable shares unilateral Sugu, which is equivalent to buy back part of the listed companies at no cost and cancellation of non-tradable shares, tradable shares held by the quantity and value of shares will not change. Therefore, tradable shareholders in Sugu mode, without any treatment. (3) in the form of cash, the cash dividend approach cf. Before and after the split share structure reform, the total value of tradable shares remain unchanged, so the outstanding shares after shareholders receive the cash consideration, not as investment income, but should be offset against the investment cost. Non-tradable shares of listed companies are state-owned shares in 74% of these non-tradable shares as a state-owned enterprises, if all of the above expenditure management business through profit or loss will cause a lot of pressure goals, and will enable non- tradable shares for margin pressure rather than shareholders of tradable shares for a reasonable price; same time,[link widoczny dla zalogowanych], these expenditures can be expected to bring economic benefits, not a pure expenditure, accounted for as operating expenses unreasonable. As capital reserves process and does not reflect the nature of the assets of the expenditure. Therefore, I recommend the above treatment is not only reasonable and feasible. (Edit Ping Ouyang million) Shí comprehensive set of former times K · of _ill 2005 1o
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