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新的《企业会计准则第2号——长期股权投资》和旧的投资准则相比,在适用范围、初始计量、后续计量、披露内容等方面都作出了新的规定,新准则38号还就首次执行日的确认和计量规定了衔接办法。本文就《长期股权投资》准则的有关问题作一阐述。
The new Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment has made new provisions on the scope of application, initial measurement, follow-up measurement and disclosure as compared with the old ones. The new standard No. 38 Confirmation and measurement of the first implementation date provide for the convergence approach. This article elaborates the relevant issues of “long-term equity investment” guidelines.