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2010年11月4日,财政部发布《小企业会计准则(征求意见稿)》(以下简称“小企业准则”)对小企业的长期投资会计核算进行了规范。笔者通读小企业准则,感觉小企业长期投资的核算与《企业会计准则第2号——长期股权投资》、《企业会计准则第22号——金融工具确认与计量》等
On November 4, 2010, the Ministry of Finance released the Small Business Accounting Standards (Draft for Comment) (hereinafter referred to as the “Small Business Guidelines”) to regulate the long-term investment accounting of small enterprises. The author read through small business standards and feel that the long-term investment in small businesses is accounted for in accordance with Accounting Standards for Business Enterprises No. 2 - Long-term Equity Investments, Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments, etc.