新“长期股权投资准则”相关问题研究

Research on the New “Long-term Equity Investment Criteria”

2014年3月财政部颁布了新修订的《长期股权投资准则第2号——长期股股权投资》,本文在对新准则与原准则及相关解释深入比较的基础上,通过案例分析,阐明了在执行新的长期股权投资准则时有关的会计核算,并提出了对该准则进一步完善的思考和建议。

In March 2014,the Ministry of Finance issued the newly revised ＂ Long-term Equity Investment Criteria No.2-the Long-term Equity Investment＂.Based on an in-depth comparison between the new Criteriaand the previous one and relevant explanations,this paper expounds the relevant accounting in implementing the new Criteriathrough case analysis and puts forward thinking and suggestions on the further development and improvement of this new Criteria.