成本法转为权益法的追溯调整问题研究

On the Issue of Retrospective Adjustment in the Shift from Cost Me thod to Rights and Interests Method

追加投资将长期股权投资成本法改为权益法核算不属于会计政策变更,不能采用追溯调整法进行会计处理,可采用未来适用法。在原投资比例低,不能对被投资企业产生重大影响时,采用成本法核算;在追加投资后,由于持股比例上升,对被投资单位产生重大影响时,改用权益法核算,不需要对原有投资追溯调整,只需要从追加投资当期开始采用权益法核算即可。

The author thinks that the retrospective adjustment should not be used in accounting treatment, when cost method shifts to rights and interests method. Future application method can be used. When the original investment ratio is not large enough to have consequence to the invested company, cost method can still be used. Otherwise, when ratio of shares held increases, rights and interests method should be used. It is not necessary to conduct the retrospective adjustment to the original investment.