案例编号:
CN_2019KJYGSCW_5317
案例名称:
漳泽电力股权交易特殊业务的合并类型和合并财务报表编制
译名:
Merger Type and Consolidated Financial Statement Preparation for Special Business Equity Transaction of Zhangze Electric Power
中文关键词:
长期股权投资;同一控制;合并财务报表
英文关键词:
Long-term equity investment, Under the same control, Consolidated financial statements.
中文摘要:
山西漳泽电力股份有限公司在“一体两翼多轮驱动”的发展格局下,对金融板块进行了多次、复杂的股权交易,加上企业会计准则的规定和上市公司信息披露的要求,对财务部门提出了业务上的挑战。本案例主要针对目前企业会计准则中关于股权投资与合并财务报表的规定,深入调研漳泽电力股权交易中的细节,对漳泽电力面临的复杂业务会计处理提出可行的方案,并探讨企业会计准则在实际运用和执行中的问题。
英文摘要:
Shanxi Zhangze Electric Power Co., Ltd. plays an active role in the share exchange in the financial part based on the “One Basement, Two Major Parts, Several Driving Factors” strategy. The accounting department faces severe challenge from the new China Accounting Standards executing and the list company exposure rules. Combined with the current accounting standards for equity investment and consolidated financial statements and through in-depth investigation of the details of the equity transaction, this case is mainly aimed at proposing a feasible plan for the complex business accounting treatment faced by Zhangze Electric Power and discussing the problems of accounting standards in actual application and implementation.
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