股权投资差额的因素分析与会计处理

Analysis of Equity Investment Variances and its Accounting Treatment

股权投资差额受三个因素影响 ,即企业投资成本 ,被投资单位可辨认净资产的公允价值 ,被投资单位可辨认净资产的帐面价值。股权投资差额应进一步划分为两部分 ,即投资成本与公允价值之差 ,公允价值与帐面价值之差 ,并分别进行会计处理。帐面价值法与公允价值法相比 ,存在诸多局限性 ,应加以改进。公允价值法是未来会计处理方法的必然选择。

Equity investment variances are effected by three factors. They are the cost of investment, the fair value of identifiable net assets of invested unit and its book value. In other words, the variances of equity investment are able to divide into two parts, the variances between cost of investment and its fair value and the variances between the fair value and its book value. These variances are processed individually in accounting treatment. The method of book value exists limitation comparing with the method of fair value. The method of fair value is the developing orientation of the accounting treatment dealing with the equity investment.