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新的长期股权投资准则考虑了投资双方的未实现内部交易损益的抵消,是完全权益法的体现。投资方个别报表的长期股权投资核算易理解,但在投资方需要编制合并报表时的抵消分录是长期股权投资准则的难点。笔者通过实例立足个别报表和合并报表两个层面,先假定投资方与联(合)营企业构成的整体需要编制合并报表时的调整抵消,换位思考并厘清投资方逆顺流交易合并报表的调整抵消,以助广大会计从业者把握交易的经济实质。
The new long-term equity investment standard takes into account the offsetting of the unrealized gain and loss of internal transactions between the investors and is the embodiment of the full equity method. Long-term equity investment accounting of individual statements of the investor is easy to understand. However, offsetting entries when the investor needs to prepare the consolidated statements is a difficult point in the long-term equity investment guidelines. Based on the examples of individual statements and consolidated statements based on two levels, first assume that the investor and the joint venture (joint venture) enterprises need to adjust the overall composition of the consolidated statement of offset, empathy and clarify the investors reverse courier merger statements Adjustment offset to help the majority of accounting practitioners grasp the economic substance of the transaction.