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售后回购往往涉及销售、租赁、融资等不同形式的交易实质，现行企业会计准则对售后回购交易没有形成统一的处理原则。根据我国财政部2015年发布的财办会［2015］24号文件的规定，售后回购交易可以按“销售方有回购资产的义务”、“销售方有回购资产的权利”及“销售方承担应客户要求回购资产的义务”三种情况分别进行会计处理。
有限合伙制创投企业法人合伙人作为有限合伙人，其对创投企业的投资业务可按照可供出售金融资产进行核算；其从创投企业分配的投资收益属于税后性质，根据《国家税务总局关于有限合伙制创业投资企业法人合伙人企业所得税有关问题的公告》的规定，该所得应分别按投资期是否满2年进行划分，以此判断是否可以享受优惠政策，从而进行企业所得税处理。
IFAC’s 2015 Plan: Delivering on Our Global Advantage (the Plan) highlights shifts in emphasis and
priority as IFAC implements its strategy. Using IFAC’s Strategic Plan for 2013-2016 as the starting ...
The IAASB’s Work Plan for 2015–2016 sets out the IAASB’s priorities and actions for the 2015–2016 period, including the board’s initial views on the issues that may be addressed and the manner in whic...
Ensure that International Standards on Auditing (ISAs) continue to form the basis for high-quality, valuable, and relevant audits conducted worldwide by responding on a timely basis to issues noted in...
The International Auditing and Assurance Standards Board’s (IAASB) Strategy
for 2015–2019: Fulfilling Our Public Interest Mandate in an Evolving World (the
Strategy) sets out its vision for the ne...