新準(zhǔn)則下長期股權(quán)投資相關(guān)問題探討(已修改)
2025-04-06 03:18 本頁面
【正文】 東北財(cái)經(jīng)大學(xué)津橋商學(xué)院本科畢業(yè)論文新準(zhǔn)則下長期股權(quán)投資相關(guān)問題探討作 者 系 別 專 業(yè) 年 級 學(xué) 號 指導(dǎo)教師 答辯日期 成 績 7內(nèi) 容 摘 要2006年2月15日財(cái)政部發(fā)布了包括1項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則及應(yīng)用指南在內(nèi)的企業(yè)新會計(jì)準(zhǔn)則體系（以下簡稱“新會計(jì)準(zhǔn)則”），并于2007年1月1日率先在上市公司施行。至此，我國會計(jì)準(zhǔn)則得到進(jìn)一步完善，標(biāo)志著我國會計(jì)準(zhǔn)則框架體系的基本建立。新準(zhǔn)則中的第二號《企業(yè)會計(jì)準(zhǔn)則——長期股權(quán)投資》與原準(zhǔn)則規(guī)范的內(nèi)容存在較大差異。這些差異主要體現(xiàn)在對投資的適用范圍作了重新界定，在長期股權(quán)投資的初始計(jì)量、核算方法、減值、披露等方面作了較大修訂。從這些變化中也體現(xiàn)出了新準(zhǔn)則的優(yōu)勢地位?本文分為六大部分對長期股權(quán)投資進(jìn)行闡述：第一部分，從概念、產(chǎn)生、分類方面對其作了簡要概述；第二部分，從內(nèi)容、初始投資成本確定、核算方法等三方面對長期股權(quán)投資新舊準(zhǔn)則進(jìn)行了比較，并提到新準(zhǔn)則的改進(jìn)之處；第三部分，提出在新準(zhǔn)則下和可供出售金融資產(chǎn)的區(qū)別與比較；第四部分，舉例說明了成本法與權(quán)益法之間的轉(zhuǎn)換；第五部分，從五個方面進(jìn)行了所得稅相關(guān)問題的探討；第六部分，為本文結(jié)論部分。其中，三四五部分為新準(zhǔn)則下長期股權(quán)投資的相關(guān)探討部分。關(guān)鍵詞：長期股權(quán)投資，比較，轉(zhuǎn)換，差異AbstractFebruary 15, 2006, the Ministry of Finance issued the new system of corporate accounting standards (hereinafter referred to as the new accounting standards) including the basic criteria and 38 specific criteria and application guidelines. And January 1, 2007 the first in the implementation of listed panies. So far, China39。s accounting standards have been further improved. It signifies that China39。s accounting standards establish the basic framework of system. There’re great differences between new guidelines in the No. 2, Accounting Standards longterm equity investment, and the original criteria for regulating the content. These differences are mainly embodied in the investment scope of application of a redefined, longterm equity investment in the initial measurement and accounting methods, and impairment, greater disclosure and other aspects of amendments to span. These changes also reflect the norms of the dominant position in the new span. This paper is divided into six of the most elaborate longterm equity investments: The first part, gave a brief overview from the concept, produced and classification。 The second part, the old and new criteria for longterm equity investments were pared from the content, the initial investment cost, and accounting method, and that new guidelines for improvement。 Part III, made it under the new guidelines and financial assets to be sold, pared with the difference。 Part IV, examples of the conversion between Cost and The equity method。 Part V, discussed the ine taxrelated issues from five aspects。 Part VI, for the conclusions of this paper. Among them, three, four, five parts under the new guideli
環(huán)評公示相關(guān)推薦
鄂ICP備17016276號-1