论文部分内容阅读
为保持我国会计准则与国际财务报告准则的趋同,财政部于2014年3月颁发了修订后的《企业会计准则第2号——长期股权投资》。相较于2006年颁布的准则,修订后的准则在很大程度上进行了修改,由于新准则长期股权投资核算范围的缩小,因此股权投资后续核算方法转换相比之前变得更加复杂。本文参照修订后的准则,结合举例与个人理解,对股权投资后续核算方法转换的会计处理进行具体分析,希望在会计实务中能够得到更好的运用。
In order to maintain the convergence of PRC accounting standards and IFRS, the Ministry of Finance issued the revised Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investments in March 2014. Compared with the 2006 standard, the revised standard has been revised to a large extent. As the long-term equity investment accounting scope of the new standard is narrowed down, the conversion of the equity investment follow-up accounting method becomes more complicated than before. In this paper, with reference to the revised guidelines, combined with examples and personal understanding, the paper analyzes the accounting treatment of conversion of equity investment subsequent accounting methods, hoping to get a better application in accounting practice.