現(xiàn)行會(huì)計(jì)準(zhǔn)則下的長(zhǎng)期股權(quán)投資的思考

摘要：財(cái)政部于2014年3月公布了新的長(zhǎng)期股權(quán)投資的準(zhǔn)則。新準(zhǔn)則實(shí)施后，長(zhǎng)期股權(quán)投資核算出現(xiàn)了一些新的變化，對(duì)其核算范圍、核算方法等內(nèi)容作出了新的規(guī)定。本文主要簡(jiǎn)述了新會(huì)計(jì)準(zhǔn)則，長(zhǎng)期股權(quán)投資及現(xiàn)行會(huì)計(jì)準(zhǔn)則下企業(yè)長(zhǎng)期股權(quán)投資的變化和影響，以案例對(duì)現(xiàn)行會(huì)計(jì)準(zhǔn)則對(duì)財(cái)務(wù)報(bào)表的影響做了分析，并對(duì)現(xiàn)行會(huì)計(jì)準(zhǔn)則下的長(zhǎng)期股權(quán)投資核算存在的問(wèn)題進(jìn)行了論述，對(duì)長(zhǎng)期股權(quán)投資核算存在問(wèn)題提出了相關(guān)應(yīng)對(duì)措施。本文就此新準(zhǔn)則談下自己的認(rèn)識(shí)和理解，如有不恰當(dāng)?shù)牡胤骄凑?qǐng)同行批評(píng)指正。

關(guān)鍵詞：新會(huì)計(jì)準(zhǔn)則、長(zhǎng)期股權(quán)投資、計(jì)量、會(huì)計(jì)核算、問(wèn)題

目       錄

現(xiàn)行會(huì)計(jì)準(zhǔn)則的介紹及適用范圍...........................................................5

新會(huì)計(jì)準(zhǔn)則..........................................5

新會(huì)計(jì)準(zhǔn)則適用范圍..................................5

現(xiàn)行會(huì)計(jì)下企業(yè)長(zhǎng)期股權(quán)投資的變化及影響.......................................6

什么是長(zhǎng)期股權(quán)投資？................................6

長(zhǎng)期股權(quán)投資的核算范圍..............................6

長(zhǎng)期股權(quán)投資的初始計(jì)量..............................7

長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量..............................8

長(zhǎng)期股權(quán)投資減值準(zhǔn)備...............................10

以往會(huì)計(jì)信息披露精確性變化.........................10

長(zhǎng)期股權(quán)投資會(huì)計(jì)核算對(duì)會(huì)計(jì)報(bào)表的影響..........................................12

長(zhǎng)期股權(quán)投資核算存在的問(wèn)題及應(yīng)對(duì)措施..........................................13

長(zhǎng)期股權(quán)投資核算存在的問(wèn)題..................................................13

針對(duì)長(zhǎng)期股權(quán)投資核算存在問(wèn)題的應(yīng)對(duì)措施..........................14

結(jié)束語(yǔ)......................................................................................................16

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