| 新“长期股权投资准则”相关问题研究 |
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| 引用本文： | 张兴福.新“长期股权投资准则”相关问题研究[J].安徽广播电视大学学报,2015(1):35-39. |
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| 作者姓名： | 张兴福 |
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| 作者单位： | 安徽工业经济职业技术学院财经学院,合肥,230051 |
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| 基金项目： | 2013年安徽高等学校省级质量工程项目(项目编号2013tszy075)。 |
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| 摘 要： | 2014年3月财政部颁布了新修订的《长期股权投资准则第2号———长期股股权投资》，本文在对新准则与原准则及相关解释深入比较的基础上，通过案例分析，阐明了在执行新的长期股权投资准则时有关的会计核算，并提出了对该准则进一步完善的思考和建议。
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| 关 键 词： | 长期股权投资 会计准则 可供出售金融资产 |
Research on the New"Long-term Equity Investment Criteria" |
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| ZHANG Xing-fu.Research on the New"Long-term Equity Investment Criteria"[J].Journal of Anhui Television University,2015(1):35-39. |
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| Authors: | ZHANG Xing-fu |
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| Institution: | ZHANG Xing-fu;College of Finance and Economics,Anhui Technical College of Industry and Economy; |
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| Abstract: | In March 2014 ,the Ministry of Finance issued the newly revised "Long‐term Equity Invest‐ment Criteria No .2‐the Long‐term Equity Investment".Based on an in‐depth comparison between the new Criteria and the previous one and relevant explanations ,this paper expounds the relevant accounting in im‐plementing the new Criteria through case analysis and puts forward thinking and suggestions on the further development and improvement of this new Criteria . |
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| Keywords: | long-term equity investment accounting standards the available for sale financial assets |
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