长期股权投资新规解读与实务例析

The Interpretation and Practice on Several New Regulations of Long-term Equity Investment Standards

长期股权投资相关交易或事项一直是企业会计工作中的重难点问题。文章将2014年7月起开始施行的新《企业会计准则第2号——长期股权投资》与2006年颁布的同名准则进行比较,并结合其间发布的若干《企业会计准则解释》中所涉长期股权投资的相关调整,从确认、初始计量、后续计量、处置等进行会计处理规则对比,并举例进行实务说明。

Related transactions or events of long-term equity investment are always the important and difficult problems in the bussiness accounting.In China,the new Accounting Standards for Enterprises No.2-Long-term Equity Investment(CAS 2) has been already begun since July 1,2014.In the article,combined with the other related adjustments of long-term Equity Investment in Interpretation for Accounting Standards for Enterprises announced during the same period,the new CAS 2 was compared with its namesake standards issued in 2006 on some rules of accounting processes from identification,initial measurement,subsequent measurement to disposal and so on,and then gave some illustrations of its accounting practice.