新会计准则下的长期股权投资核算

Long-term equity investment accounting under the new accounting standards

在新会计准则下的长期股权投资核算探究过程中,在长期股权投资会计核算过程中要求积极优化核算内容,改进初始计量方法,优化企业的会计信息披露,建立科学的报表编制方式,建立科学的核算和运行策略。本文则基于新会计准则分析长期股权投资会计核算方法。

in the process of long-term equity investment accounting under the new accounting standards,in the process of accounting for long-term equity investment,we should optimize the accounting content,improve the initial measurement method,optimize the accounting information disclosure,establish scientific report forms,and establish scientific accounting and operation strategy.This paper analyzes the long-term equity investment accounting method based on the new accounting standards.