长期股权投资后续会计处理——以持股比例变动核算方法不变为例
发布时间：2018-12-24 08:41
【摘要】：正一、持股比例变动长期股权投资继续按成本法核算长期股权投资以成本法核算的情况包括:(Ⅰ)同一控制下的企业合并;(Ⅱ)非同一控制下的企业合并;(Ⅲ)投资单位持有对被投资单位无重大影响或者共同控制,在活跃市场也无报价的权益性投资。(一)新增投资后,投资企业通过多次股权交易取得控制权形成同一控制下企业合并,由(Ⅲ)转变为(Ⅰ)的过程(1)投资企业合并日长期股权投资的账面价值=合并日被投资单位净资产账面价值×合并日持股比例。
[Abstract]:First, the long-term equity investment with variable shareholding ratio continues to be accounted for by the cost method, including: (I) the merger of enterprises under the same control, (II) the merger of the enterprises under the non-same control, (2) the accounting of the long-term equity investment by the cost method, (2) the merger of the enterprises under the same control; (III) Equity investments held by investment units which have no significant impact on or joint control of the invested units and are not quoted in the active market. (1) after the new investment, the investment enterprise acquires control rights through multiple equity transactions to form a merger under the same control, The process from (鈪，
本文编号：2390411
[Abstract]:First, the long-term equity investment with variable shareholding ratio continues to be accounted for by the cost method, including: (I) the merger of enterprises under the same control, (II) the merger of the enterprises under the non-same control, (2) the accounting of the long-term equity investment by the cost method, (2) the merger of the enterprises under the same control; (III) Equity investments held by investment units which have no significant impact on or joint control of the invested units and are not quoted in the active market. (1) after the new investment, the investment enterprise acquires control rights through multiple equity transactions to form a merger under the same control, The process from (鈪，
本文编号：2390411
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