论文部分内容阅读
新会计准则对长期股权投资业务做了较大调整,调整的内容涉及初始投资成本的确认、投资受益确认、期末计价等。本文对这些调整所涉及的纳税调整事项进行了分析,提出了相应的调整方法。
The new accounting standards have made great adjustments to the long-term equity investment business. The adjustment involves the confirmation of the initial investment cost, the confirmation of the investment benefit and the valuation at the end of the period. This paper analyzes the tax adjustment issues involved in these adjustments, and puts forward corresponding adjustment methods.