论文部分内容阅读
为了进一步规范企业的对外投资业务,反映对外投资状况,我国相关部门对投资业务处理进行了再次修订,推出了最新投资准则,相对以往,修订后的投资业务准则在规范长期股权投资的确认以及准确披露投资业务信息中表现出很大优势。投资准则的最新修订中对权益法核算与成本法核算的长期股权投资适用范围进行了调整,本文针对权益法核算与成本法核算范围的改变进行分析、探讨。
In order to further standardize the overseas investment business of enterprises and reflect the status of overseas investment, the relevant departments of our country have revised the handling of investment business again and introduced the latest investment guideline. Compared with the past, the revised investment business code has been formulated to standardize long-term equity investment confirmation and accuracy Disclosure of investment business information has shown great advantages. In the latest revision of the investment guidelines, the scope of application of long-term equity investments accounted for by the equity method and cost method was adjusted. This paper analyzes and discusses the changes in the scope of the equity method and costing method.