大型企业普遍持有对被投资单位不具有重大影响且在活跃市场上不具有市价的权益性投资,2014年会计准则修订,此类投资从长期股权投资转为可供出售金融资产,会计准则主张以公允价值计量为主,以成本计量为辅,但会计实务中多数企业仍选择成本计量。本文以北京市属国有上市公司为例,分析此类投资公允价值计量的难点和信息披露的缺陷。 Large enterprises generally hold equity investments that do not have a significant impact on the investees and do not have market prices in an active market. The 2014 accounting standards are revised to convert such investments from long-term equity investments to available-for-sale financial assets. Accounting Standards Mainly based on fair value measurement, supplemented by cost measurement, but most of the accounting practices still choose cost measurement. This paper takes Beijing as a state-owned listed company as an example to analyze the difficulty of fair value measurement of such investment and the defects of information disclosure.