【摘要】：正企業(yè)由于轉(zhuǎn)讓部分股份,對被投資單位不再擁有控制權(quán),影響程度轉(zhuǎn)為共同控制或重大影響時,長期股權(quán)投資的核算方法應(yīng)相應(yīng)由成本法轉(zhuǎn)為權(quán)益法。此時投資企業(yè)個別財(cái)務(wù)報(bào)表中的分錄采用追溯調(diào)整法編制,對剩余股份視為原取得該投資時即采用權(quán)益法核算。但如果投資企業(yè)需要編制合并財(cái)務(wù)報(bào)表,在合并報(bào)表中是否應(yīng)該抑或應(yīng)如何進(jìn)一步編制調(diào)整分錄,對初學(xué)者來說往往難以理解。本文針對這些問題結(jié)合案例闡述自己的觀點(diǎn)。
[Abstract]:The accounting method of long-term equity investment should be changed from cost method to equity method when the degree of influence is changed to joint control or significant influence due to the transfer of some shares of the positive enterprise and the right of control over the invested unit. At this time, the entries in individual financial statements of the investment enterprise are compiled by retroactive adjustment method, and the remaining shares are accounted by the equity method when the remaining shares are regarded as the original acquisition of the investment. However, if investment enterprises need to prepare consolidated financial statements, it is often difficult for beginners to understand whether or how to further compile adjustment entries in consolidated financial statements. This article aims at these questions unifies the case elaboration own viewpoint.
【作者單位】： 湖南財(cái)政經(jīng)濟(jì)學(xué)院;
【分類號】：F233

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