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本文分析了长期股权投资转换为金融资产的几种情形,对转换过程中可能存在的会计处理方法及其影响进行了探讨,通过分析实务处理中存在的误区,提出了正确处理方法。
This article analyzes several situations of long-term equity investment into financial assets, probes into possible accounting treatment methods and their influence in the conversion process, and puts forward the correct approach by analyzing the existing errors in practice management.