【摘要】 对美国财务会计准则委员会和国际会计准则委员会关于实体合并的会计处理框架进行了对比分析 ,指出两者均以控制权是否转移作为判断资产证券化实体合并的基本标准 ,但在财务合并条件、控制权确认标准、终止确认的条件和程序、会计处理结果等方面存在明显的不同 ,且两者在实体合并风险判定上都存在不同程度的主观性和不确定性。提出应从强化独立性、转移控制权、会计处理方法和加强监督等角度来有效规避实体合并风险更多还原

【Abstract】 The paper makes a comparison between the frameworks of accounting disposal concerning substantive consolidation in FASB and in IASC, indicates that, both of the frameworks regard whether the control right transfer or not as a basic standard for judging substantive consolidation of asset securitization, but differs obviously in conditions of accounting consolidation, confirmation standards of control right, conditions and procedures of termination confirmation, and results of accounting disposal and so on. Furthermore, when judging the risk of substantive consolidation, the both all show subjectivity and uncertainty to different degrees. Based on its analysis, the paper brings forward some suggestions to efficiently evade the risk of substantive consolidation from the angle of strengthening independence, transferring control right, applying new methods of accounting disposal, and enhancing accounting supervision.更多还原