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新修订的《企业会计准则第2号——长期股权投资》中,长期股权投资核算范围发生变化,成本法核算范围缩小,使得后续核算中成本法与权益法转化的条件与会计处理发生变化。文章通过举例,探讨了成本法与权益法相互转换的会计处理,分别说明个别财务报表、合并财务报表中会计处理的不同,以及会计处理对报表相关数据的影响,探寻会计处理的具体方法和内在思路。通过对恒立实业处置子公司部分股权这一事项,探讨会计准则中与成本法转权益法有关的规定对企业报表数据的影响。以期实现会计实务的平稳过渡,加深会计人员对长期股权投资核算方法的理解,使报表使用者更好地利用财务报表数据并做出合理决策。
In the newly revised Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investments, the scope of accounting for long-term equity investments changes and the scope of cost accounting is narrowed so that the conditions and accounting for the conversion of cost method and equity method in subsequent accounting changes. The article discusses the accounting treatment of the conversion between cost method and equity method through examples, and separately explains the difference of accounting treatment in individual financial statements and consolidated financial statements, as well as the impact of accounting treatment on the related data of the statements, and the specific methods and internalities of accounting treatment Ideas. Through the disposal of part of the equity stake in Hengli Industrial Co., Ltd., the accounting standards and cost method of transferring rights and interests of the relevant provisions of the corporate reporting data. With a view to achieving a smooth transition of accounting practices and deepening the understanding of accounting personnel on the accounting methods for long-term equity investments, the users of statements should make better use of the financial statements data and make sound decisions.