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本文分析论证了新准则在长期股权投资由成本法核算转换为权益法核算方面存在的问题,建议完全按照权益法的要求对原按成本法核算的长期股权投资进行追溯调整。这样处理既符合权益法的定义,有符合会计政策变更的规定。
This paper analyzes and expatiates on the existing problems of the new standard in the conversion of long-term equity investment from cost method to equity method. It is suggested that retrospective adjustment shall be made to the long-term equity investment originally calculated by cost method in full accordance with the requirements of equity method. Such treatment is in line with the definition of equity method, in line with the change of accounting policies.