文档介绍：东北财经大学津桥商学院本科毕业论文
新准则下长期股权投资相关问题探讨
作者
系别
专业
年级
学号
指导教师
答辩日期
成绩
内容摘要
2006年2月15日财政部发布了包括1项基本准则和38项具体准则及应用指南在内的企业新会计准则体系(以下简称“新会计准则”),并于2007年1月1日率先在上市公司施行。至此,我国会计准则得到进一步完善,标志着我国会计准则框架体系的基本建立｡新准则中的第二号《企业会计准则——长期股权投资》与原准则规范的内容存在较大差异｡这些差异主要体现在对投资的适用范围作了重新界定,在长期股权投资的初始计量､核算方法､减值、披露等方面作了较大修订｡从这些变化中也体现出了新准则的优势地位｡本文分为六大部分对长期股权投资进行阐述:第一部分,从概念、产生、分类方面对其作了简要概述;第二部分,从内容、初始投资成本确定、核算方法等三部分对长期股权投资新旧准则进行了比较,并提到新准则的改进之处;第三部分,提出在新准则下和可供出售金融资产的区别与比较;第四部分,举例说明了成本法与权益法之间的转换;第五部分,从五个方面进行了所得税相关问题的探讨;第六部分,为本文结论部分。其中,三四五部分为新准则下长期股权投资的相关探讨部分。
关键词:长期股权投资,比较,转换,差异
Abstract
February 15, 2006, the Ministry of Finance issued the new system of corporate accounting standards (hereinafter referred to as "the new accounting standards") including the basic criteria and 38 specific criteria and application guidelines. And January 1, 2007 the first in the implementation of panies. So far, China's accounting standards have been further improved. It signifies that China's accounting standards establish the basic framework of system. There’re great differences between new guidelines in the No. 2, "Accounting Standards - long-term equity investment", and the original criteria for regulating the content. These differences are mainly embodied in the investment scope of application of a re-defined, long-term equity investment in the initial measurement and accounting methods, and impairment, greater disclosure and other aspects of amendments to span. These changes also reflect the norms of the dominant position in the new span. This paper is divided into six of the most elaborate long-term equity investments: The first part, gave a brief overview from the concept, produced and classification; The second part, the old and new criteria for long-term equity investments pared from the content, the initial investment cost, and accounting method, and that new guidelines for improvement; Part III, made it under the new guidelines and financial assets to be sold, compared with the difference; Part IV, exam