新准则下权益性投资的分类思路
发布时间：2019-02-26 20:21
【摘要】：正2014年年初,财政部先后修订并发布了新的《企业会计准则第2号——长期股权投资》(CAS 22014)、《企业会计准则第33号——合并财务报表》(CAS 332014)和《企业会计准则第40号——合营安排》(CAS 40),这几项新准则将于2014年7月1日生效,届时,2006年发布的原相关准则作废。新准则对控制、共同控制及长期股权投资等概念重新做了界定。本文试图对新准则中的相关规定进行梳理,为企业会计人
[Abstract]:In early 2014, the Ministry of Finance revised and released the new Enterprise Accounting Standards No. 2-long-term Equity Investment (CAS 22014). Enterprise Accounting Standards 33-Consolidated Financial statements (CAS 332014) and Enterprise Accounting Standards 40-Joint Venture arrangements (CAS 40), when these new standards will enter into force on 1 July 2014, The original guidelines issued in 2006 were annulled. The new rules redefine the concepts of control, co-control and long-term equity investment. This paper attempts to sort out the relevant provisions of the new standards for the accounting of enterprises.
【作者单位】： 东北财经大学会计学院;
【分类号】：F233
本文编号：2431115
[Abstract]:In early 2014, the Ministry of Finance revised and released the new Enterprise Accounting Standards No. 2-long-term Equity Investment (CAS 22014). Enterprise Accounting Standards 33-Consolidated Financial statements (CAS 332014) and Enterprise Accounting Standards 40-Joint Venture arrangements (CAS 40), when these new standards will enter into force on 1 July 2014, The original guidelines issued in 2006 were annulled. The new rules redefine the concepts of control, co-control and long-term equity investment. This paper attempts to sort out the relevant provisions of the new standards for the accounting of enterprises.
【作者单位】： 东北财经大学会计学院;
【分类号】：F233
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，本文编号：2431115
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