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股权投资差额的本质是被投资单位净资产计价偏低或存在商誉,通过对股权投资差额、合并价差、商誉三者的比较分析,可以正确理解股权投资差额的实质。投资企业通常对股权投资差额进行摊销调整,消除由于被投资单位利润虚增而对投资企业利润的影响。现阶段对股权投资差额的摊销是出于谨慎性原则考虑,但存在着不合理性。本文拟对股权投资差额会计处理进行简要评析,并提出了一些想法和建议。
The essence of the equity investment difference is that the investee’s net assets are undervalued or have goodwill. Through the comparative analysis of the equity investment difference, the merger spread and the goodwill, the essence of the equity investment difference can be correctly understood. The investment enterprises usually make amortization adjustments on the equity investment balance to eliminate the impact on the profit of the invested enterprises due to the inflated profits of the invested units. Amortization of the equity investment balance at this stage is based on the principle of prudence, but there is irrationality. This article intends to make a brief comment on the accounting treatment of the equity investment difference, and puts forward some ideas and suggestions.