可供出售金融资产中权益性投资确认问题分析——以首钢股份为例

Difficulties in the Confirmation of the Equity Investment in Available-for-sale Financial Assets——in Beijing Shougang co.,LTD.,for Example

2014年企业会计准则修订和增补发导致可供出售金融资产中权益性投资的范围和计量方式变化,大型企业普遍受此影响,首钢股份尤为突出。权益性投资因持有目的和对被投资单位的影响不同可以被确认为不同类别的资产。自2006年企业会计准则出台,会计实务中可供出售金融资产的确认一直存在难点,准则修订并未对此有实质性改善,反而因可供出售金融资产范围扩大致使分歧覆盖面扩大。本文以首钢股份为例,分析可供出售金融资产中权益性投资确认的难点。

Accounting standards for business enterprise revised and additional in 2014 leads to available for available-for-sale financial assets in equity investment scope and the method of measurement of change and large-scale enterprises generally affected by this,Beijing Shougang Co.,Ltd.is particularly prominent.Equity investment are recognized as different categories of assets,since the introduction of the 2006 accounting standards,accounting practice can be available-for-sale financial assets confirmation has been difficult,the revision of the guidelines did not have substantial improvement,but because of available-for-sale financial assets,and expand the scope of the resulting in different coverage expanded.In this paper,Beijing Shougang Co.,Ltd.,for example,the analysis of the difficulties of available for available-for-sale financial assets in equity investment confirmation.