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新会计准则的颁布及实施是我国会计史上的一次重大变革,一系列全新概念增加了准则执行的复杂性与难度。本期德勤视点的主题即为国企在新会计准则下编制年报应注意的问题。德勤专家着眼于长期股权投资及合并报表领域,就对子公司长期股权投资的核算、对联营企业及合营企业长期股权投资的投资损益的确认、同一控制下的企业合并、合并财务报表等问题进行探讨,希望能给已经执行和即将执行新会计准则的国有企业提供一些借鉴。
The promulgation and implementation of the new accounting standards is a major change in the accounting history of our country. A series of new concepts have increased the complexity and difficulty of the implementation of the standards. The current issue of Deloitte perspective is that state-owned enterprises should pay attention to the preparation of annual reports under the new accounting standards. Deloitte experts focus on long-term equity investment and consolidated financial statements, accounting for long-term equity investments in subsidiaries, recognition of investment income from long-term equity investments in affiliated enterprises and joint ventures, business combinations under the same control and consolidated financial statements Explore and hope to provide some reference to state-owned enterprises that have already implemented and are about to implement the new accounting standards.