上市公司执行企业会计准则监管问题解答(2011年第1期,总第5期)（The solution to the regulation of accounting standards for listed companies (phase 1, no. 5, 2011)）.doc

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上市公司执行企业会计准则监管问题解答(2011年第1期,总第5期)（The solution to the regulation of accounting standards for listed companies (phase 1, no. 5, 2011)）.doc

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上市公司执行企业会计准则监管问题解答(2011年第1期,总第5期)（The solution to the regulation of accounting standards for listed companies (phase 1, no. 5, 2011)）

上市公司执行企业会计准则监管问题解答(2011年第1期,总第5期)（The solution to the regulation of accounting standards for listed companies (phase 1, no. 5, 2011)） The implementation of enterprise accounting standards for listed companies supervision questions (2011 first, the fifth phase) Accounting Department of China Securities Regulatory Commission, January 4, 2011 Question 1: listed companies held by the equity method of accounting for long-term equity investment, reduce investment, investment is due to issue of shares of Listed Companies in the cause of the investee shareholding ratio decreased, but still has significant influence over the investee circumstances, should be how to deal with the accounting? Answer: for long-term equity investment originally calculated by equity method, the remaining investment should be calculated in accordance with equity method if the shareholding ratio declines. The sale of part of the shares lead to decreased the proportion of shareholding, the actual price and the equity ratio is calculated according to the sale of long-term equity investment should be transferred between the difference between the book value shall be included in profit or loss; because of the investee issuance of shares, investors were not in proportion to the capital increase leads to the decline in the proportion of shareholding, shareholding ratio decreased as part of a long-term equity investment management. According to the new shareholding ratio increased the share of net assets confirm the investee issuance of shares cause attributable to the company, and shall transfer the shareholding ratio decreased part of the long-term equity investment, the difference between the book value shall be included in profit or loss. For example: A company for listed companies, in January 1, 2009, A company with 11 million cash to acquire 4 million shares of B company, accounting for 25% of the total shares of B company, and have a significant impact on the B company. In January 1, 2009, B recogn