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BT(建设——移交)是BOT(建设——运营——移交)的一种变换形式,目前仅有证监会《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,以下简称《问题解答》)中提到了BT业务的处理。《企业会计准则解释第2号》(以下简称《解释第2号》)以及《国际财务报表准则解释公告第12号——服务特许权协议》(IFRIC 12)中有关于BOT业务的解释,笔者认为,与BOT业务相比,BT业务只是少了运营环节,因此可以参考《解释第2号》及IFRIC 12中关于BOT业务的处理。以上这些规定中关于BT或BOT业务的处理原则是,将此
BT (Build-Transfer) is a variant of BOT (Build-Operate-Transfer). Currently, only the CSRC’s “Regulation on the Implementation of Accounting Standards for Corporate Governance by Listed Companies” (No. 1, 2011, Period, hereinafter referred to as “problem-solving”) mentioned BT business processing. Explanatory Notes on BOT Business in Interpretation No. 2 of Accounting Standards for Business Enterprises (“Interpretation No. 2”) and “IFRIC 12” in IFRIC 12 In the opinion of BT, BT business only lacks operational links compared with BOT business, so reference may be made to the interpretation of No. 2 and IFRIC 12 regarding BOT business. These rules on the BT or BOT business principle is to deal with this