新准则下长期股权投资核算方法转换的探讨

On the Conversion of Accounting Processing of Long-term Equity Investment under New Accounting Standard

《企业会计准则第2号——长期股权投资》对长期股权投资核算提供了基本的依据,但是对长期股权投资核算方法转换的规定却相当有限。针对此问题,结合新准则的相关规定,区分形成转换的不同情况,探讨了长期股权投资核算方法转换的会计处理。

Although Accounting Standard for Business Enterprises No. 2-Long-term Equity Investment has provided a basis to standardize the accounting of long-term equity investment, its regulations for the conversion between cost method and equity method are quite limited. The paper takes related regulations in the standards into consideration, and divides the conversion into different types, then provides a thorough study on the conversion of accounting processing of long-term equity investment.