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Study on "Economic Substance Over Legal Form" Related to Consolidation Policy

兼并政策相关的“经济实质重于法律形式”研究

基本信息

批准号：
07630119
负责人：
KAKO Yoshihito
金额：
$ 1.02万
依托单位：
University of Tsukuba
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1995
资助国家：
日本
起止时间：
1995 至 1996
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-07630119/
关键词：
consolidated financial statements economic substance over legal form control of an entity consolidation policy controlling entity group accounting 国際会計ディスクロージャーアメリカ財務会計

项目摘要

1.This study is concerned with the important policy, "economic substance over legal form, " related to the consolidated financial statements.2.Traditional consolidated financial statements are prepared on the basis of legal concepts. A parent entity is defined as an entity that it holds more than 50% of equity interests of the other entity.3.On the difinition of this study, control of an entity means the power over its assets-the power to use or direct the use of the individual assets of an entity to achieve the objectives of the controlling entity.4.FASB's 1994 Preliminary Views on "Consolidation Policy" suggests that control of an entity is the power to control the governing board of the other entity.5.Although the most clear-cut example of the cotrol of an entity is that it holds a majority of equity interrests of the entity, cotrol can be achieved in other ways. Therefore, control should be defined as power to use or direct the use of the controlled entity's individual assets to achieve the objectives of the controlling entity.

1.本研究关注与合并财务报表有关的“经济实质重于法律形式”这一重要政策。传统的合并财务报表是在法律概念的基础上编制的。母公司被定义为持有其他实体50%以上股权的实体。根据本研究的定义，对一个实体的控制意味着对其资产的权力——使用或指导使用一个实体的个别资产以实现控制实体目标的权力。美国财务会计准则委员会1994年关于“合并政策”的初步意见表明，对一个实体的控制是控制另一个实体的董事会的权力。虽然控制一个实体的最明确的例子是它持有该实体的多数股权，但控制可以通过其他方式实现。因此，控制应被定义为使用或指挥使用被控制主体的个别资产以实现控制主体目标的权力。