摘要
2006年2、007年财政部先后出台了新会计准则及相关指南、讲解或解释,在许多方面对长期股权投资核算作出了修改或界定。对于长期股权投资的初始计量,新准则在表述"取得投资情形"时逻辑关系不严密,势必给投资业务的初始计量带来麻烦,可能被一些企业用来虚构资产或虚构利润。为此,在选用"权益结合法"与"购买法"时应以投资方与被投资方在投资前的关系为判断标准。
The Ministry of Finance has issued new accounting standards, its related guidance and explanations successively ill 2006 and 2007. The new standards revise and define the calculation of long- term stock investment in many aspects, But the logical relation is not strict when the new standards define the “the investment situation”, which is bound to bring tlvubles to the initial measurement of investment. And it may be made use of by some enterprises. Therefore, pre-investment relation between investors and investment receivers is the criterion to select the “right combining method” and the “purchase method”.
出处
《税务与经济》
CSSCI
北大核心
2008年第3期52-54,共3页
Taxation and Economy
关键词
长期股权投资
初始计量
权益结合法
购买法
long-term stock investment
initial measurement
purchasing method
right- combiningmethod
