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2014年7月起,我国全面执行财政部新发布的《企业会计准则第2号—长期股权投资》,新准则的主要改变包括这几年陆续发布的企业会计准则应用指南、相关解释等的有关内容,同时,对国际经济、国际会计准则的一些新变化也进行了规范和指导,新准则对企业进行日常长期股权核算、企业资产、会计报表等产生一定的影响,值得我们去深入探究。
Since July 2014, China has fully implemented the newly issued Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investments, newly released by the Ministry of Finance. The major changes in the new standard include the application guideline of the Accounting Standards for Business Enterprises issued in these years and the related explanations Content, at the same time, some new changes in the international economic and international accounting standards have also been standardized and guided. The new standard has some impact on the enterprises’ routine long-term equity accounting, corporate assets and financial statements, which deserves our further exploration.