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本文就新的企业会计准则中,对长期股权投资确定初始投资成本,后续计量及成本法和权益法的运用,减值核算及处置谈一下自己的认识和理解。
In this article, we will discuss our own understanding and understanding about the initial investment cost, subsequent measurement and use of cost method and equity method, impairment calculation and disposal of new long-term equity investment in new corporate accounting standards.