长期股权投资由成本法转权益法会计处理初探——与注册会计师考试指定辅导教材作者商榷

Explore the change of long-term equity investment from the cost method to equity method--deliberate with the author of the appointed teaching material about examination of chartered accountant

近些年来,许多企业或是由于执行的会计制度的变化或是由于追加投资的原因而需要将长期股权投资的核算方法由成本法改为权益法,成本法和权益法这两种方法的性质和适用范围有着本质区别,应根据不同情况分别采用。

In recent years, because of the change of accountant system or additional investment, many businesses want to change the accounting methods of long-term equity investment from the cost method to equity. By comparing the two methods, this article will explore the altered accountant processing.