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題名 | 上市公司購回庫藏股與透過子公司買回自己股份之會計處理差異研究=Comparisons between Stock Repurchase by the Parents and the Subsidiaries |
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作者姓名(中文) | 劉滇南; 胡明蘭; | 書刊名 | 醒吾學報 |
卷期 | 24 民90.10 |
頁次 | 頁237-254 |
分類號 | 563.53 |
關鍵詞 | 庫藏股制度; 庫藏股票; 相互持股; 每股盈餘; 合併報表; 股東權益; Treasury stock; Mutual holdings; Earnings per share; Consolidated financial statements; Shareholder's equity; |
語文 | 中文(Chinese) |
中文摘要 | 庫藏股常度已於89年6月30日正式通過,無論是政府或是社會投資大眾莫不期望藉由該制度的實施,健全臺灣證券市場的發展。然而,在市場上,多數上市、上櫃公司早已成立子公司、孫公司或與其他上市、上櫃公司約定以相互持股、交叉持股方式當作護盤工具。究竟母公司自行買回流通在外股票(俗稱買回庫藏股票)與透過成立子公司構買回母公司股份,此二者之間的操作差異,會有何不同的會計處理,產生對每股盈餘的影響、公司財務面和經營權影響,都是本文欲探討的重點。本文研究方向乃針對庫藏股制度與相互持股投資,二者會計處理的入帳方法著手分析。為便於比較差異,建立些許假設環境並舉例說明,結果發現其中涉及公司、股東權益最令人爭議之處乃是: 1. 母、子公司聯屬企業有無編製合併報表。(母、子公司若行業別不同,可規避編製合併報表之需) 2. 庫藏股交易之「處分損益」會計處理是列為股東權益下的調整項目亦或是直接反映在損益表下的業外盈虧。 |
英文摘要 | The Ministry of Finance legislate the issue of treasury stock on June 30, 2000. No matter of the government or the investors all expect that the shock market stabilization could be achieved by virtue of this method of allowing companies to repurchase their shares. However, mutual holdings-parent stock held by subsidiary and subsidiary stock mutually held are very popular among the listed companies or the OTC-treaded companies. Discussions on the differences of the accounting treatments, the effect on earnings per share and the effect on the control ability between stock repurchase by the parents and the subsidiaries would be made in this article. The study aims at accounting for treasury stock and accounting for mutual holdings. Some hypotheses and illustrations by citing examples are necessary. Results show that the most considerations involved the benefits of companies and shareholder’s equity are concluded by two points as follows: 1. Whether it is inevitable or not to prepare the consolidated financial statements of any affiliated companies that are controlled though parent-subsidiary relationships. 2. Accounting for the gain or loss of stock repurchase will be conflicted under mutual holdings, however, depending on how the parent company accounts for its subsidiary investments. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。