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股权投资是企业经济活动中十分重要的组成部分,尤其在资本市场得到发展以后,股权投资成为一些企业利润的主要来源,因此财务会计十分重视长期股权投资的计量。新会计准则对企业长期股权投资的初始计量、后续计量、核算方法转置和处置做了明确的规定。但准则规定的长期股权投资初始计量存在很大漏洞,长期股权减值的计量也与国际通行会计准则存在出入,这两点问题值得重视。
Equity investment is a very important part of an enterprise’s economic activities. Especially after the capital market has been developed, equity investment has become the main source of profits for some enterprises. Therefore, financial accounting attaches great importance to the measurement of long-term equity investments. The new accounting standards on the initial measurement of long-term equity investment enterprises, follow-up measurement, accounting methods of transposition and disposal made a clear provision. However, there are significant loopholes in the initial measurement of long-term equity investment as stipulated in the guidelines, and the measurement of long-term equity impairment also differs from the international accounting standards. These two issues deserve attention.