| 对长期股权投资入账价值的质疑——兼论公允价值的应用 |
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| 引用本文： | 岳瑞科.对长期股权投资入账价值的质疑——兼论公允价值的应用[J].河北科技师范学院学报,2002,16(3):42-44. |
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| 作者姓名： | 岳瑞科 |
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| 作者单位： | 天津财经学院,会计系,天津,300222 |
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| 摘 要： | 讨论了我国《企业会计准则 -投资》准则修订前后长期股权投资入账价值的变化 ,从相关法规、准则以及会计信息的应用三方面指出了新准则中长期股权投资入账价值存在的问题和不足 ,讨论了公允价值在准则制定中的应用。
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| 关 键 词： | 企业会计准则 长期股权投资 入账价值 历史成本 公允价值 |
| 文章编号： | 1008-9519(2002)03-0042-03 |
| 修稿时间： | 2002年4月26日 |
A QUERY ON ENTERING THE FACE VALUE OF LONG-TERM STOCK INVESTMENT INTO ACCOUNTS--Discussing the application of fair and equitable concurrent values |
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| YUE Rui-ke.A QUERY ON ENTERING THE FACE VALUE OF LONG-TERM STOCK INVESTMENT INTO ACCOUNTS--Discussing the application of fair and equitable concurrent values[J].Journal of Hebei Normal University of Science & Technology,2002,16(3):42-44. |
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| Authors: | YUE Rui-ke |
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| Abstract: | The author discusses the value modifications when entering the face value of long term stock into accounts right before and after "Accounting Criterion in Enterprises-Investment", pointing out the problems and flaws that exist in the new criterion when the face value of long term stock investments are entered into accounts, and discusses the application of fair and equitable valuing during the process of criterion formulation. |
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| Keywords: | long term stock investment entering the face value into the accounts historical cost fair and equitable value |
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