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《企业会计准则第2号——长期股权投资》规定投资企业对联营企业或合营企业长期股权投资的后续计量采用权益法,但对发生在投资企业与合营企业或联营企业之间内部交易损益的处理没有规定。《企业会计准则解释第1号》(以下简称解释1号)对此事项进行了补充解释和说明。但仔细分析解释1号,从内部交易损益的概念、扣减、抵销到转回和确认都有值得商榷之处,本文拟对此进行探讨并提出完善建议。
Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment requires the use of the equity method for the subsequent measurement of long-term equity investments in affiliated enterprises or joint ventures by investment enterprises. However, for the subsequent measurement of the profits and losses of internal transactions between the investment enterprises and joint ventures or associated enterprises No rules. Explanatory Note No. 1 to Accounting Standards for Business Enterprises No. 1 (hereinafter referred to as No. 1) explained and explained this matter in a supplementary way. However, a careful analysis and explanation of No. 1, from the concept of internal transactions profit and loss, deductions, offsetting and reversing and confirmation are debatable, this paper intends to discuss and make recommendations.