长期股权投资会计核算难点解析

发布时间：2018-06-13 12:13

  本文选题：股权投资会计 + 投资单位　； 参考：《财会通讯》2013年25期

【摘要】：正长期股权投资的核算难点集中在:权益法下,投资单位取得被投资单位的各项资产、负债的公允价值与账面价值不同,投资企业应如何确认投资损益的问题,以及投资单位与被投资单位之间发生未实现内部交易损益的情况下,投资企业个别报表及合并报表如何处理和长期股权投资核算方法由成本法转为权益法,长期股权投资个别报表及合并报表该如何计量问题,笔者将通过实例分析来解析这些难点。
[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.
【作者单位】： 安康学院;
【分类号】：F275.2
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本文编号：2013990