發(fā)布時間：2018-06-13 12:13

  本文選題：股權(quán)投資會計 + 投資單位　； 參考：《財會通訊》2013年25期

【摘要】：正長期股權(quán)投資的核算難點集中在:權(quán)益法下,投資單位取得被投資單位的各項資產(chǎn)、負債的公允價值與賬面價值不同,投資企業(yè)應(yīng)如何確認投資損益的問題,以及投資單位與被投資單位之間發(fā)生未實現(xiàn)內(nèi)部交易損益的情況下,投資企業(yè)個別報表及合并報表如何處理和長期股權(quán)投資核算方法由成本法轉(zhuǎn)為權(quán)益法,長期股權(quán)投資個別報表及合并報表該如何計量問題,筆者將通過實例分析來解析這些難點。
[Abstract]:The difficulties in the accounting of long-term equity investment are focused on: under the equity method, the investment unit acquires the assets of the invested unit, the fair value of the liability is different from the book value, and the investment enterprise should confirm the investment gains and losses. And in the case of unrealized gains and losses of internal transactions between the investment unit and the invested entity, how to deal with the individual statements and consolidated statements of an investment enterprise and how to handle the long-term equity investment accounting method from cost method to equity method, How to measure individual statements and consolidated statements of long-term equity investment, the author will analyze these difficulties by example analysis.
【作者單位】： 安康學(xué)院;
【分類號】：F275.2
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本文編號：2013990