摘要
2014年7月1日,新修订的企业会计准则率先在所有执行企业会计准则的企业范围内施行,这意味着企业的财务核算、财务报表等面临新的问题和挑战。长期股权投资是企业会计核算中的重点和难点,其会计核算方法比较复杂,不同的会计核算会对企业的财务产生不同的影响。本次长期股权投资的修订,规范了长期股权投资的会计核算方法,使其持续趋同于国际会计准则,有利于我国对外经济合作,有利于适应社会经济的发展。本文主要剖析了长期股权投资准则修订前后的变化,对其主要会计核算进行举例分析,并分析其对企业财务的影响。
On July 1st,2014,the newly revised accounting standard for business enterprises takes the lead in all the enterprises,which performs the accounting standard of business enterprises.It means that the financial accounting and the financial statements in enterprises are facing new problems and challenges.Long-term equity investment is the important point and difficult point in enterprise accounting,which accounting method is more complex.Different accountings have different effects on the enterprise finance.The revision of the long-term equity investment makes its accounting method more standard,makes it continued convergence with international accounting standards.It is beneficial to conduct foreign economic cooperation for China to other countries,and beneficial to adapt to the development of social economy.This paper mainly analyzes the criterion changes before and after revision to long-term equity investment,analyzes its main accounting with examples,and analyzes its impact on enterprise finance.
出处
《长春工程学院学报(社会科学版)》
2017年第1期49-53,共5页
Journal of Changchun Institute of Technology(Social Sciences Edition)
基金
福建省中青年教师教育科研项目(项目编号:JAS160726)
福州外语外贸学院校级重点课程建设项目(项目编号:J2015003)
关键词
长期股权投资
会计核算
企业财务
long-term equity investment
accounting
corporate finance