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国际会计准则理事会于2008年发布了《国际会计准则第27号》修改稿,删除了《国际会计准则第27号》中成本法的定义,只要求在投资者的单独财务报表中将股利作为收益列报。为与国际会计准则趋同,财政部于2009年6月印发了《企业会计准则解释第3号》(以下简称解释3号),对长期股权投资成本法的核算重新进行了规定:采用成本法核算的长期股权投资,除取得投资时实际支
The IASB issued a revised version of IAS 27 in 2008 that deleted the definition of cost method in IAS 27 and only required that the dividend should be treated as a separate financial statement in the investor’s separate financial statements as Income presentation. In order to converge with international accounting standards, the Ministry of Finance issued Accounting Standard for Business Enterprises No. 3 (hereinafter referred to as “Interpretation No. 3”) in June 2009, restating the accounting of the long-term equity investment cost method: adopting the cost method Long-term equity investment, in addition to the actual investment made