标题:PPP会计处理实施问答（十一）。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，如何对2020年12月31日前开始实施且至解释施行日尚未完成的PPP项目合同进行衔接处理？</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，以下简称《解释第14号》）的相关规定，2020年12月31日前开始实施且至《解释第14号》施行日尚未完成的有关PPP项目合同，未按照《解释第14号》及PPP项目合同社会资本方会计处理实施问答和应用案例等相关规定进行会计处理的，应当进行追溯调整，追溯调整时社会资本方需要合理估计PPP项目合同历史期间的折现率、单独售价等信息；追溯调整不切实可行的，社会资本方应当从可追溯调整的最早期间期初开始应用《解释第14号》的相关规定。社会资本方应当将执行《解释第14号》形成的累计影响数，调整2021年年初留存收益及财务报表其他相关项目金额，对可比期间信息不予调整。</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;">&nbsp;</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;">社会资本方为了向财务报表使用者提供与理解当期财务报表有关的信息，可以披露与追溯调整有关的信息，如假设调整可比期间信息，对财务报表相关项目的影响等。</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;">&nbsp;</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;">根据《企业会计准则第30号——财务报表列报》的相关规定，不切实可行，指的是企业在采取所有合理地方法后，仍然不能获得PPP项目合同追溯调整所必需的相关信息，从而导致对追溯调整无法应用《解释第14号》的相关规定。</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;">&nbsp;</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;">PPP项目合同尚未完成，指的是PPP项目合同的建造、运营和移交等一项或多项义务在《解释第14号》施行日之前尚未全部完成。</span></p><p><br/></p>