标题:PPP会计处理实施问答（十）。内容:<p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box; font-size: 18px;"><strong style="margin: 0px; padding: 0px; box-sizing: border-box !important; font-weight: bolder; max-width: 100%; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; overflow-wrap: break-word !important;">问：社会资本方执行《企业会计准则解释第14号》时，社会资本方应当如何对PPP项目合同进行合并披露？</span></strong></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; font-size: 18px; overflow-wrap: break-word !important;"></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; font-size: 18px; overflow-wrap: break-word !important;">答：根据《企业会计准则解释第14号》（财会〔2021〕1号）的相关规定，社会资本方应当按照重要性原则，在附注中披露各项PPP项目合同的相关信息，或者将一组具有类似性质的PPP项目合同合并披露。一组具有类似性质的PPP项目是指一组包含类似性质服务的PPP项目合同（如高速公路收费、污水处理服务、垃圾处理项目等）。例如，社会资本方同时承接多项高速公路收费的PPP项目合同，则社会资本方可以将该类合同的会计信息和合同信息分别进行合并披露。</span></p><p><br/></p>