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新企业会计准则对股权投资差额的会计处理做了较大的变革,对实务工作具有更强的指导性,本文从长期股权投资产生原因等方面入手,分析了新旧会计准则对长期股权投资差额核算的区别,论述了新旧准则体现出的会计核算基本原则。
The new Accounting Standards for Business Enterprises make great changes to the accounting treatment of the equity investment difference and have more guidance on the practical work. This article starts with the reasons for the long-term equity investment, analyzes the difference between the accounting standards for long-term equity investments The difference between the old accounting principles and the basic accounting principles.