【摘要】：正2014年年初,財(cái)政部先后修訂并發(fā)布了新的《企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)——長(zhǎng)期股權(quán)投資》(CAS 22014)、《企業(yè)會(huì)計(jì)準(zhǔn)則第33號(hào)——合并財(cái)務(wù)報(bào)表》(CAS 332014)和《企業(yè)會(huì)計(jì)準(zhǔn)則第40號(hào)——合營(yíng)安排》(CAS 40),這幾項(xiàng)新準(zhǔn)則將于2014年7月1日生效,屆時(shí),2006年發(fā)布的原相關(guān)準(zhǔn)則作廢。新準(zhǔn)則對(duì)控制、共同控制及長(zhǎng)期股權(quán)投資等概念重新做了界定。本文試圖對(duì)新準(zhǔn)則中的相關(guān)規(guī)定進(jìn)行梳理,為企業(yè)會(huì)計(jì)人
[Abstract]:In early 2014, the Ministry of Finance revised and released the new Enterprise Accounting Standards No. 2-long-term Equity Investment (CAS 22014). Enterprise Accounting Standards 33-Consolidated Financial statements (CAS 332014) and Enterprise Accounting Standards 40-Joint Venture arrangements (CAS 40), when these new standards will enter into force on 1 July 2014, The original guidelines issued in 2006 were annulled. The new rules redefine the concepts of control, co-control and long-term equity investment. This paper attempts to sort out the relevant provisions of the new standards for the accounting of enterprises.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】：F233

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