摘要
股权投资差额的存在是权益法所特有的内容,对于股权投资差额的处理,2001年修订的投资会计准则作出了明确的规定,在财政部印发的《关于执行企业会计制度和相关会计准则有关问题通知(二)》中,对原投资准则中规定的股权投资差额的处理进行了一定的修改,导致股权投资差额的处理发生了一些变化,并涉及到一些会计处理的调整。本文拟就股权投资差额的产生及其处理进行探讨,以便为会计实务提供借鉴。
Investment accounting standards revised in 2001 has specified equity investment difference. ＂ The 2nd Notice about Problems in Executing Accounting Regulation in Enterprises and Related Accounting Standards＂ issued by Ministry of Pinance made some revision in dealing with equity investment difference. This paper makes a discussion about this issue so as to provide references for accounting practice.
出处
《中南民族大学学报（人文社会科学版）》
CSSCI
北大核心
2006年第3期142-145,共4页
Journal of South-Central Minzu University (Humanities and Social Sciences)
关键词
长期股权投资
权益法
股权投资差额
long-term investment
equity method
equity investment difference
