本文選題：PPP + BOT業(yè)務(wù)　； 參考：《財(cái)務(wù)與會(huì)計(jì)》2017年14期

【摘要】：本文主要從準(zhǔn)則解釋和IFRIC 12角度,簡(jiǎn)要梳理了PPP項(xiàng)目的基本會(huì)計(jì)處理方法,并進(jìn)一步對(duì)PPP項(xiàng)目與經(jīng)營(yíng)性租賃業(yè)務(wù)的區(qū)分、預(yù)計(jì)負(fù)債的估計(jì)和調(diào)整、是金融資產(chǎn)還是無形資產(chǎn)、PPP項(xiàng)目聯(lián)合體是否需要納入合并報(bào)表等問題進(jìn)行了分析探討,以期對(duì)我國(guó)相關(guān)會(huì)計(jì)準(zhǔn)則和制度的完善提供一些有益的參考。
[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.
【作者單位】： %E6%B5%99%E6%B1%9F%E5%88%86%E6%89%80;" target="_blank">立信中聯(lián)會(huì)計(jì)師事務(wù)所<特殊普通合伙>浙江分所;
【分類號(hào)】：F285

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