主题：急求指点：关于国有企业股权无偿转让的问题 (又问了几个老师后，答案让我迷茫)

回复zengfengxia的帖子

母子公司之间的无偿分配交易的处理到现在还一直有争议。目前在实务中较多见的做法还是以帐面价值为基础，主要是考虑到其操作简便性。你说的以公允价值为基础的处理方法在理论上也是可以的（B公司的处理应该是参考了IFRIC 17），但在实务中用得较少。

回复c2yh8的帖子

陈版，采用账面价值入账的理论依据是什么？长期股权投资准则当中几种初始计量方法里面没有以账面价值为入账依据的（除了里面同一控制下企业合并），而基本准则第42条（一）中明确了，在历史成本计量下，资产按照购置时支付的现金或现金等价物的金额，或者按照购置资产时所付出的对价的公允价值计量。第43条，企业在对会计要素进行计量时，一般应当采用历史成本，。。。
楼主的案例，若理解为B公司先按公允价值转让C公司股权给A公司，然后将相应的款项无偿赠送给A公司，那么会计处理就应当是如10楼所述的结果了。
另外，这么处理，B公司利润表中不会存在没有投资收益而有相应的所得税的情况。

回复zengfengxia的帖子

这种基于帐面价值的处理方式，最早是由于原先无偿划转会计处理的惯例所导致。但在现行的中国企业会计准则和IFRS下，也不是完全找不到相应的理论依据。

1、EY International GAAP中对“group reorganisations”的讨论： GROUP REORGANISATIONS.pdf (67.32 KB, 下载次数: 19)

2、EY International GAAP中对“个别财务报表”的讨论，其中涉及“Transfers of businesses without consideration”（第4.4.3节），包括母子公司之间的吸收合并（“legal merger”）的讨论： INDIVIDUAL FINANCIAL STATEMENTS.pdf (104.97 KB, 下载次数: 14) ，其中提到：

In many jurisdictions it is possible to effect a legal merger of a parent and its subsidiary whereby the two separate entities become a single entity without any issue of shares or other consideration.
  a)  The parent is the surviving entity
In all instances the investment in the shares of the subsidiary is replaced by the net assets of the subsidiary, using one of the methods outlined below. The approaches and the underlying rationales are the same as those for distributions of businesses, described in A above:
(i)  the entity treats the business received as a distribution at fair value; or
(ii)  the entity uses book values, modified as appropriate if the subsidiary has itself been acquired which means that they will be adjusted for the effects of movements in the period after acquisition.
If the shares in the subsidiary were previously carried at fair value then only method (i) is applicable. Neither of these methods allow recognition of comparative information for the acquired business. The transferred business is reflected only from the date on which the transfer took place.

再次请教老师：因转让协议中未涉及以前收益问题，转让是B公司是否可以不按权益法确认1-5月份C公司的投资收益，而是直接以期初长期投资的账面价值来来确认