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新长期股权投资准则针对同一控制下的企业合并中长期股权投资成本进行了说明,而与之相比原企业合并准则、新合并财务报表准则中对涉及的合并中取得的净资产的计量未能清晰说明,从而与新长期股权投资准则无法完全衔接,特别是针对被投资方资产、负债、商誉的入账价值规定尚不明确。在此本文针对同一控制下企业合并中个别报表中长期股权投资的确定与合并报表中被合并方资产、负债的确定进行比对分析研究,以期完善同一控制下企业合并中的合并财务报表的编制。
The new long-term equity investment standard describes the cost of a long-term equity investment in a business combination under the same control. In contrast, the measurement of the net assets acquired in the merger fails to be accounted for in the original merger criteria and the new consolidated financial statements standard So that it can not be completely connected with the new long-term equity investment norms. In particular, the provisions on the valuation of the investee’s assets, liabilities and goodwill are unclear. In this paper, the paper determines the long-term equity investment of individual statements in the business combination under the same control and the determination of the assets and liabilities of the combined party in the consolidated statements with a view to improving the preparation of the consolidated financial statements in the business combination under common control .