長期股權投資后續(xù)會計處理——以持股比例變動核算方法不變?yōu)槔?/H1>
發(fā)布時間：2018-12-24 08:41
【摘要】：正一、持股比例變動長期股權投資繼續(xù)按成本法核算長期股權投資以成本法核算的情況包括:(Ⅰ)同一控制下的企業(yè)合并;(Ⅱ)非同一控制下的企業(yè)合并;(Ⅲ)投資單位持有對被投資單位無重大影響或者共同控制,在活躍市場也無報價的權益性投資。(一)新增投資后,投資企業(yè)通過多次股權交易取得控制權形成同一控制下企業(yè)合并,由(Ⅲ)轉變?yōu)?Ⅰ)的過程(1)投資企業(yè)合并日長期股權投資的賬面價值=合并日被投資單位凈資產(chǎn)賬面價值×合并日持股比例。
[Abstract]:First, the long-term equity investment with variable shareholding ratio continues to be accounted for by the cost method, including: (I) the merger of enterprises under the same control, (II) the merger of the enterprises under the non-same control, (2) the accounting of the long-term equity investment by the cost method, (2) the merger of the enterprises under the same control; (III) Equity investments held by investment units which have no significant impact on or joint control of the invested units and are not quoted in the active market. (1) after the new investment, the investment enterprise acquires control rights through multiple equity transactions to form a merger under the same control, The process from (鈪，
本文編號：2390411
本文鏈接：http://sikaile.net/guanlilunwen/caiwuguanlilunwen/2390411.html
[Abstract]:First, the long-term equity investment with variable shareholding ratio continues to be accounted for by the cost method, including: (I) the merger of enterprises under the same control, (II) the merger of the enterprises under the non-same control, (2) the accounting of the long-term equity investment by the cost method, (2) the merger of the enterprises under the same control; (III) Equity investments held by investment units which have no significant impact on or joint control of the invested units and are not quoted in the active market. (1) after the new investment, the investment enterprise acquires control rights through multiple equity transactions to form a merger under the same control, The process from (鈪，
本文編號：2390411
本文鏈接：http://sikaile.net/guanlilunwen/caiwuguanlilunwen/2390411.html
最近更新
教材專著
