永续债权益工具确认问题探讨

发布时间：2018-01-23 23:03

本文关键词： 永续债权益工具会计确认　出处：《财会通讯》2017年13期 　论文类型：期刊论文

【摘要】：随着我国永续债资本市场近几年蓬勃发展,永续债的"亦债亦股"混合属性,成为会计确认的难点。绝大多数永续债被确认为权益工具。本文通过分析、比较我国内地企业与香港地区上市公司公开发行的永续债条款,探讨将永续债确认为权益工具的相关会计问题,并给出改进建议,以期完善我国永续债会计准则及财税法规。
[Abstract]:With the vigorous development of the capital market of sustainable debt in China in recent years, the mixed attribute of "also debt shares" of sustainable debt has become the difficulty of accounting recognition. Most of the sustainable debt is recognized as an equity tool. By comparing the terms of sustainable debt between Chinese mainland enterprises and listed companies in Hong Kong, this paper discusses the accounting problems related to the recognition of sustainable debt as an equity instrument, and puts forward some suggestions for improvement. With a view to improving our country's accounting standards for sustainable debt and fiscal and tax laws and regulations.
【作者单位】：中航国际粮油贸易有限公司;
【分类号】：F832.51
【正文快照】： 自从2013年武汉地铁集团发行国内首单永续债以来,我国永续债资本市场进入快速发展阶段。永续债作为一种融资创新工具,其补充资本金、降低资产负债率等功能,颇受基础设施建设、房地产等资金需求大的企业欢迎。永续债的“亦债亦股”混合属性,成为金融工具会计确认的一个难点。财

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