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《企业会计准则第2号——长期股权投资》规定,投资企业能够对被投资单位实施控制的长期股权投资以及投资企业对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资应当采用成本法进行会计核算。
According to the Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment, long-term equity investments that an investment enterprise can exert control over the investee and the investment enterprise does not have common control or significant influence over the investee and there is no quoted price in the active market The long-term equity investment whose fair value can not be reliably measured should adopt the cost method for accounting.