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长期股权投资计量模式的不同选择,会使企业的财务状况、经营成果产生巨大差异。尽管我国《企业会计准则》对长期股权投资计量方法的选择标准已有明确的规定,但在实施中仍存在着诸多争议,企业在实际执行过程中对权益法、成本法方法的使用也出现了混乱,进而导致财务报告信息使用者对会计信息的理解判断产生困惑。鉴于此,本文基于上市公司执行情况对长期股权投资
Long-term equity investment measurement of different options, will make the financial status of enterprises, operating results have a huge difference. Although China’s “Accounting Standards for Business Enterprises” has made clear the selection criteria for the measurement of long-term equity investments, there are still many controversies in the implementation of the Accounting Standards for Business Enterprises, and the use of the equity method and the cost method in the actual implementation of the enterprise appears Confusion, which led to confusion in the users’ understanding of accounting information. In view of this, this article based on the implementation of listed companies on long-term equity investments