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1、上市公司执行企业会计准则案例解析(证监会会计部2012.10)目录第一章1特殊关联交易涉及的“资本性投入”1第一节1背景情况1第二节2会计准则及相关监管规定2一、企业会计准则的相关规定2二、国际财务报告准则及其他国家会计准则的相关规定2三、相关监管规定3第三节5问题分析与讨论5第四节6典型案例6一、控股股东或其关联方以显失公允的价格向上市公司购买资产6案例1.16案例1.27二、控股股东或其关联方豁免上市公司债务或代上市公司对外清8案例1.38案例1.48三、在控股股东的安排下，上市公司与第三方进行的非公
2、允交易9案例1.59案例1.69第二章12长期股权投资12第一节12长期股权投资与金融资产的分类12一、背景情况12二、会计准则的相关规定12pumprunningStatesreal-timeautomaticmonitoringandadvancedsystemofenergy-savingcontrol,distributedcomputercontrolsystemthesystem,consistsoffieldsensorsandactuators,directdigitalcontrol(D
3、DC),communicationnetwork,theCentraloperatorstationconsistsoffourparts.Buildingcontrolroomlocatedinthemedicalsynthesisbuildingfirstfloor,combinedwiththefireservicescommunicationcentre,whichconsistsofCentralstation,devicessuchasprinters,UPSpower.Cleanaircon
4、ditioningforthenormaloperationoftheunitinordertoensurethattheoperatingroom,surgicalequipmentinfourlayerslaminatedconstructionequipmentmanagementsystemmonitoringstation.Buildingequipmentmonitoringsystem(BAS)ofmainmonitoringcontentfrozenwatersystemmonitorin
5、g:refrigeratorofKaistoppedcontrol;steampressuredetection;accordingtobuildingsbyneededcoldloadautomaticallyadjustmentcoldwaterunitofrunTaiwannumber;electricbutterflyvalve,andcoolingpump,andcoolingtower,andfrozenpumpandthecoldwaterunitoforderKaistoppedcontr
6、ol;accordingtocoolingwateroftemperatureautomaticallyKaistoppedcoolingtowerfanandthecontrolcoolingwaterforbackwaterductbypassvalveofopendegrees;frozenwaterofloadregulation;expansiontanklevelcontrol;coolingwaterfrequencyfillpumpmonitored,.(Thissystembyfroze
7、nstationmanufacturerscompletedfrozenwatersystemofmonitoring,setafrozenstationpointsstation,pointsstationhostthroughcommunicationsconversionunitputaboutdatatobuildingequipmentmanagementsystemhost)cleanairconditioningunitmonitoring(fourcontrol):Unitsentwind
8、machineofKai/stoppedcontrol,andmonitoredfault,andrun9三、问题分析与讨论14四、典型案例15案例2.115第二节15采用权益法核算的长期股权投资，15一、背景情况15二、会计准则的相关规定16三、问题分析与讨论16四、典型案例17案例2.217第三节18复杂交易中处置日的判断18一、背景情况18二、会计准则的相关规定18三、问题分析与讨论19四、典型案例20案例2.320第三
