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长期股权投资的变动,导致后续计量现实需要。由于存在成本法、权益法以及对应的投资比例区间、同一控制与非同一控制的业务交易背景与前提,因此可以在借助排列组合方法论基础上,对长期股权投资变动及相关的会计准则规定进行数学上的厘清区分,此外依据会计原则及数学原理,以期对涉及长期股权投资及合并的具体会计计量工作做出实质改进,并提出若干改进建议。
Changes in long-term equity investments lead to realistic needs for subsequent measurement. Due to the existence of the cost method, the equity method and the corresponding investment ratio range, the background and premise of business transactions between the same control and the non-same control, it is possible to use the permutation and combination methodology to conduct mathematical analysis on the changes of long-term equity investments and related accounting standards In addition, based on accounting principles and mathematical principles, with a view to substantive improvement of specific accounting measures involving long-term equity investments and mergers, and put forward some suggestions for improvement.