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(一)审计与评估对长期股权投资(控股股权)处理的差异当拟股改的企业有较多的控股子公司,合并报表和母公司单体报表的净资产可能不一致,实务中一般以母公司(单体)报表的净资产数为折股依据。1.长期股权投资的会计处理。按《企业会计准则》的相关规定,对子公司的长期股权投资按成本法核算,子公司当年未分配的利润和亏损母公司不确认,如减值测试后无减值的按投资成本保留账面价值。对联营公司的长期
(A) of the audit and evaluation of long-term equity investment (controlling stake) differences When the proposed share reform of the enterprise has more controlled subsidiaries, consolidated statements and the parent company single statements of net assets may be inconsistent, in practice, usually the parent company (Monomer) The net assets of the report is based on the number of shares. 1. Long-term equity investment accounting. According to the relevant provisions of Accounting Standards for Business Enterprises, the long-term equity investments in subsidiaries are accounted for using the cost method. The unallocated profits and losses of the subsidiaries in the year are not recognized by the parent company. If there is no impairment after the impairment test, value. Long-term affiliates