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所谓长期股权投资就是企业和目标单位产生投资关系的投资战略,同时对目标单位形成一种权益上的金融资产。长期股权投资对企业投资影响是非常巨大的在长期股权投资的核算过程中存在的难点是如何在权益法和成本法之间进行转换。正确处理长期股权投资后续计量方法的转换是避免企业利用其中的漏洞进行谋利的重要手段。2010年,长期股票投资得到进一步突破,同时,会计准则重新对长期股权投资进行了内容上的完善,使得长期股权投资的可理解性得到了大幅度的提升。
The so-called long-term equity investment is the investment strategy of generating investment relationship between the enterprise and the target unit, and at the same time it forms a kind of financial assets on the target unit. Long-term equity investment on business investment is very huge impact in the long-term equity investment accounting process, the difficulty is how to convert between equity method and cost method. Correctly handling the conversion of long-term equity investment follow-up measurement method is an important means to prevent enterprises from using the loopholes in making profits. In 2010, the long-term equity investment further breakthrough, at the same time, accounting standards to re-content the long-term equity investment improved, making the long-term equity investment has been greatly improved understanding.