| 新旧会计准则中有关长期股权投资会计处理的主要差异 |
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| 引用本文： | 张凌燕.新旧会计准则中有关长期股权投资会计处理的主要差异[J].开封大学学报,2009,23(1):36-38. |
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| 作者姓名： | 张凌燕 |
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| 作者单位： | 河南省工商行政管理广播电视大学经济管理系,河南,开封,475004 |
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| 摘 要： | 关于长期股权投资业务的会计处理，新旧会计准则的规定存在较大差异，主要包括长期股权投资分类的差异、初始投资成本确定的差异、具体核算的差异、减值准备恢复的处理这四个方面，其中新准则作了重大改进。
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| 关 键 词： | 会计准则 长期股权投资 初始投资成本 减值准备 |
Main Differences in the Old and New Accounting Standards Relating Long-term Equity Investment |
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| ZHANG Ling-yan.Main Differences in the Old and New Accounting Standards Relating Long-term Equity Investment[J].Journal of Kaifeng University,2009,23(1):36-38. |
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| Authors: | ZHANG Ling-yan |
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| Institution: | ZHANG Ling-yan (Henan Industrial and Commercial Administration Radio and Television College, Kaifeng 475004, Henan ) |
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| Abstract: | There exist main differences in the old and new accounting standards relating long - term equity investment. The new one has made major improvement. How to implement and realize the new one in the accounting practice has become one of hot topics today. This article, based on the new accounting standards, discusses from the classification difference in long-term equity investment, etc. these four aspects in order to offer corresponding accountant practice, standardize related accounting and help to implement the new accounting standards. |
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| Keywords: | accounting standards long- term equity investment initial outlay cost depreciation preparation |
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