长期股权投资成本法与权益法转换分析

Analysis on the Exchange between Cost Approach of Long-term Equity Investment and Equity Approach

在2006年颁布的新准则中,企业对子公司持有的长期股权投资被界定为采用成本法核算。这一核算方法的改变,使得长期股权投资在持股比例发生变动时,核算方法的改变,就由原来的两种情况变成了现在的四种情况,并且使长期股权投资成本法与权益法转换的账务处理变得更加复杂。本文通过这四种转换过程的账务处理的对比分析,理清思路,找出其中的相通之处,使其明晰。

In the new standards issued in 2006, long-term equity investment accounting in subsidiaries is required to use the cost approach. The change in accounting approach divetsifies the four approaches into eight approaches when the proportion of shares varies, making the exchange between cost approach of Long-term equity investment and the equity approach more complicated. This paper tries to do a comparative analysis of accounting exchange among the four approaches so as to sort out thoughts.