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长期股权投资相互转化是会计核算中较为复杂的内容,然而现有文献多是分析了长期股权投资后续计量的相互转换,鲜有文献对初始计量中的相互转换进行分析。本文结合案例,分析长期股权投资初始计量中的同一控制下控股合并形成的长期股权投资与非同一控制下控股合并形成的长期股权投资间相互转换的会计处理。
Long-term equity investment mutual conversion is more complicated accounting accounting, however, the existing literature is more analysis of long-term equity investment follow-up measurement of mutual conversion, few literature on the initial measurement of mutual conversion analysis. This article analyzes the long-term equity investment in the initial measurement of the same control under the control of a combination of long-term equity investment and long-term equity investment under the same control merger formed between the conversion of long-term accounting treatment.