PPP项目有关会计问题探讨

发布时间：2018-06-20 22:27

本文选题：PPP + BOT业务　；参考：《财务与会计》2017年14期

【摘要】：本文主要从准则解释和IFRIC 12角度,简要梳理了PPP项目的基本会计处理方法,并进一步对PPP项目与经营性租赁业务的区分、预计负债的估计和调整、是金融资产还是无形资产、PPP项目联合体是否需要纳入合并报表等问题进行了分析探讨,以期对我国相关会计准则和制度的完善提供一些有益的参考。
[Abstract]:From the angle of standard interpretation and IFRIC 12, this paper briefly combs the basic accounting treatment method of PPP project, and further distinguishes PPP project from operating lease business, estimates and adjusts the estimated liabilities. This paper analyzes whether the combination of financial assets or intangible assets should be included in the consolidated statements, in order to provide some useful references for the improvement of the relevant accounting standards and systems in China.
【作者单位】： %E6%B5%99%E6%B1%9F%E5%88%86%E6%89%80;" target="_blank">立信中联会计师事务所<特殊普通合伙>浙江分所;
【分类号】：F285

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