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随着我国新会计准则的实施,修订后准则将长期股权投资中的部分权益投资移到了金融资产中,其后续计量适用公允值,这种新旧准则的变化导致权益投资后续计量方法转换复杂性和难度性大大提升。长期股权投资是投资企业为了与被投资企业达成一定的合作关系,并从中获得利润的行为,投资企业在对被投资企业进行投资后,将获得被投资企业的权益上的金融资产。在长期股权投资中核算的难点就是后续计量方法的转换,正确处理后续计量方法的转换对企业具有重要意义,决定着企业利益和发展前景。本文将针对长期股权投资后续计量方法的转换展开讨论和分析。
With the implementation of the new accounting standards in our country, the revised standard will transfer part of the equity investment in the long-term equity investment to the financial assets, and the follow-up measurement will apply to the fair value. The changes of these new and old standards lead to the complexity of conversion of subsequent measurement methods of equity investment and Difficulty greatly improved. Long-term equity investment is the investment enterprise in order to reach a certain cooperative relationship with the invested enterprise, and obtain profits from the investment. After the investment enterprise invests in the invested enterprise, it will obtain the financial assets in the equity of the invested enterprise. The difficulty of accounting in long-term equity investment is the conversion of subsequent measurement methods. Correctly handling the conversion of subsequent measurement methods is of great significance to enterprises and determines the interests of enterprises and development prospects. This article will discuss and analyze the conversion of the follow-up measurement method of long-term equity investment.