新旧会计准则下长期股权投资核算方法比较及对企业影响研究
本站原创 论文中文摘要：财政部于2006年2月15日发布了39项企业会计准则,其中包括1项基本准则和38项具体准则,并要求上市公司于2007年1月1日起执行。新准则白勺颁布和实施使我国白勺会计准则在与国际会计准则趋同方面又前进了一大步。本文针对新旧会计准则中长期股权投资白勺核算,首先论述其核算范围白勺变化;其次围绕公允价值和商誉论述长期股权投资在新旧准则中计量方法白勺差异及对会计信息可能产生白勺影响;最后分析在企业合并过程中,新旧准则会计核算结果白勺差异以及对企业白勺影响
Abstract（英文摘要）：www.328tibet.cn To speed up China’s combination of accounting and intermational accounting and promote socio-economic . The Accounting Standards promulgated by the Ministry of Finance in February 2006 .China’s accounting has taken a new milestone . There is a big difference between the old and new accounting standards. Therefore ,combinating the old criteria, we analyze the new criteria and research the impact of financial situation to enterprises that result from the new criteria. In order to implementing the new criteria,it is very necessary to put forward some suggestions.The Accounting Standards No. 2 is long-term equity investment .From the initial measures to follow-up measures he changes, this paper shall analyze mainly the criteria.1. Outlined a long-term equity investmentTo conduct in-depth studies on the long-term equity investment criteria, first we must understand the concept of long-term equity investment and features. Equity investment as a long-term investment, with all the characteristics of the investment. New accounting standards for the definition of investment : enterprises to increase their wealth through distribution, or to seek other interests and other assets will be tranerring to other units .Meanwhile the enterprises gain the other assets. From the definition, investment includes two aspects : 1. Part of the assets will be tranerred to other business units and other units distribute their benefits after assets of investors create efficiency, or through investment to improve trade relations and obtain benefits. 2. The cash will be invested in financial assets. Through the sale of financial assets the capital improve value.Usually the holders of a long-term equity investment will own it for long
论文关键词： 长期股权投资；成本法；权益法；公允价值；商誉；
Abstract（英文摘要）：www.328tibet.cn To speed up China’s combination of accounting and intermational accounting and promote socio-economic . The Accounting Standards promulgated by the Ministry of Finance in February 2006 .China’s accounting has taken a new milestone . There is a big difference between the old and new accounting standards. Therefore ,combinating the old criteria, we analyze the new criteria and research the impact of financial situation to enterprises that result from the new criteria. In order to implementing the new criteria,it is very necessary to put forward some suggestions.The Accounting Standards No. 2 is long-term equity investment .From the initial measures to follow-up measures he changes, this paper shall analyze mainly the criteria.1. Outlined a long-term equity investmentTo conduct in-depth studies on the long-term equity investment criteria, first we must understand the concept of long-term equity investment and features. Equity investment as a long-term investment, with all the characteristics of the investment. New accounting standards for the definition of investment : enterprises to increase their wealth through distribution, or to seek other interests and other assets will be tranerring to other units .Meanwhile the enterprises gain the other assets. From the definition, investment includes two aspects : 1. Part of the assets will be tranerred to other business units and other units distribute their benefits after assets of investors create efficiency, or through investment to improve trade relations and obtain benefits. 2. The cash will be invested in financial assets. Through the sale of financial assets the capital improve value.Usually the holders of a long-term equity investment will own it for long
论文关键词： 长期股权投资；成本法；权益法；公允价值；商誉；