股权转让是企业的股东将其所持有的股权转让给其它的企业和个人。随着股东的变换和企业战略的转变,给企业的会计处理带来很大的变化,主要表现在股权转让收入确认的时间、计价基础以及计价基础的历史成本观和公允价值观的选择。本文就此展开讨论。 Equity transfer is the transfer of the shares held by the shareholders to other enterprises and individuals. With the change of shareholders and the change of corporate strategy, great changes have taken place in the accounting treatment of the enterprise, which is mainly reflected in the timing of revenue recognition of equity transfer, the pricing basis and historical cost and pricing of fair value. This article discusses this.