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来源:百度知道 编辑:UC知道 时间:2024/05/24 01:13:44
摘要
财政部于2006年2月15日发布了新会计准则体系,包括1个基本准则和38个具体准则,本文主要对新准则下长期股权投资关于成本法和权益法在投资范围,初始计量,减值,处置以及成本法与权益法相互转换等问题做了粗略的分析,诣在促进长期股权投资准则在实务中得到正确的应用.
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Abstract

Ministry of Finance in February 15, 2006 issued new accounting standards, including a basic guideline and 38 specific guidelines, this paper under the guidelines of the new long-term equity investment on the equity method and cost method investments in the scope of the initial measurement, Impairment, as well as the disposal method and the cost of conversion rights and other issues have done a rough analysis, go in promoting long-term equity investment norms in practice the correct application.