论文部分内容阅读
为了适应我国证券市场的快速发展、严格规范投资企业长期股权投资的会计核算,同时也为了持续地保持能够和国际财务报告准则的同步,对于《企业会计准则第2号——长期股权投资》(CAS2(2014))方面,2014年3月13日我国财政部进行了修订和发布。本文通过对新旧长期股权投资准则进行了比较和解读,达到了解新会计准则的规定及深层次思想,把握国内长期股权投资准则的发展方向的目的。
In order to adapt to the rapid development of China’s securities market and strictly regulate the accounting of long-term equity investments in investment enterprises, in order to continuously maintain the ability to synchronize with the International Financial Reporting Standards (“IFRS”), the “Accounting Standards for Business Enterprises No. 2 - Long-term Equity Investments” CAS2 (2014)), the Ministry of Finance of our country was revised and released on March 13, 2014. By comparing and interpreting the old and new long-term equity investment standards, this article aims to understand the new accounting standards and deep-seated ideas and grasp the development direction of domestic long-term equity investment standards.