目前，在各国企业中出现了不少终止经营的情况，而由于终止经营与持续经营产生现金流量的方式不同，应采取不同的会计方法，因此亟需出台相关会计规范，以保证对外提供的会计信息具有可比性、真实性和完整性。与终止经营有关的会计问题已经引起了各国会计界的重视。本文通过比较分析国际会计准则和美国等各主要国家的会计准则，总结终止经营的准确概念，列举终止经营的几种类型，试图寻找一套适合我国国情的终止经营会计方法，包括终止经营的确认、计量、会计处理以及列报。在研究终止经营的列报问题时，本文运用会计加总理论、事项理论和正外部性理论找到了列报的合理内容与正确方式。
关键词：终止经营 确认 计量 列报 会计加总理论 事项理论
Abstract
At present, there are many cases about discontinued operations in enterprises all over the world. Because discontinued operations and continued operations need different types of accounting methods, it is urgent to bring out a set of accounting criterion to obtain comparability, reality and integrality. Now, the group of accountants pays more attention to the accounting problem of discontinued operations. This paper compares IFRSs with accounting standards in other main countries, such as FASs, summarizes the concept of discontinued operations, enumerates sorts of discontinued operations and finally finds out a set of accounting methods that fits the situation of China. As for the problem of presentation, this paper exerts the accounting aggregation theory, events theory and positive externalities theory,and finds out the suitable contents and reasonable mode in presenting the information of discontinued operations.
Key words: discontinued operations; recognition; measurement; presentation ；accounting aggregation theory； events theory
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