可供出售金融资产中权益性投资公允价值计量探究——以北京市属国有上市公司为例

Research on the Measurement of Fair Value of Equity Investment in Financial Assets Available for Sale——Based on the Beijing Municipal State-owned Listed Companies

大型企业普遍持有对被投资单位不具有重大影响且在活跃市场上不具有市价的权益性投资,2014年会计准则修订,此类投资从长期股权投资转为可供出售金融资产,会计准则主张以公允价值计量为主,以成本计量为辅,但会计实务中多数企业仍选择成本计量。本文以北京市属国有上市公司为例,分析此类投资公允价值计量的难点和信息披露的缺陷。

Equity investment on the investment unit does not have significant influence and do not have the market price in an active market generally hold large enterprises, 2014 revised accounting standards, such investments by long-term equity investment change of financial assets available for sale, accounting standards advocated by the fair value measurement based on cost measurement,supplemented by, but most choose cost measurement the enterprise accounting practice. This paper takes Beijing municipal state-owned listed companies as an example, study on such investment in difficulties in the application of fair value measurement and disclosure defects