长期股权投资的初始计量问题探讨.毕业论文正稿.doc

WORD 格式 整理 PAGE 学习参考 资料分享 郑州大学 本科毕业论文 题 目 长期股权投资的初始计量问题探讨 指导教师 职称 学生姓名 学号 专 业 会计学 班级 本科二班 院 （系） 商学院（会计学系） 完成时间 WORD 格式 整理 PAGE 学习参考 资料分享 长期股权投资的初始计量问题探讨 摘 要 2006年新企业会计准则的发布，标志着我国会计规范向国际趋同迈出了实质性的步伐。新会计准则体系中的长期股权投资准则对长期股权投资的内容及其适用范围进行了新的规定，规范了长期股权投资的确认、计量和相关信息的披露。与旧准则相比在诸多方面发生了变化，一是在初始计量中引入公允价值计量属性，二是要区分不同方式下形成的长期股权投资，分别适用《企业会计准则第2号——长期股权投资》、《企业会计准则第12号——债务重组》、《企业会计准则第7号——非货币性资产交换》和《企业会计准则第20号——企业合并》准则进行多元化的计量。本文将根据新准则对长期股权投资内容、适用范围和初始计量等方面进行相关的探讨。 关键词 长期股权投资/初始计量/新会计准则 STUDIES ON LONG-TERM EQUITY INVESTMENTS’INITIAL MEASUREMENT ABSTRACT 2006 release of the new enterprise accounting standards, marking Chinas accounting standards to the international convergence has taken substantial steps. The long term equity investment which is in the new accounting standards system makes a new requirement about the content and scope of the long-term equity investment, it standardizes long-term equity investment in recognition, measurement and disclosure of relevant information. With the old norms have changed in many aspects, first introduced in the initial measurement at fair value measurement attribute, and second, to distinguish between different ways, formed under the long-term equity investments, respectively, for Enterprise Accounting Standards No. 2 - the long-term equity investments , Accounting Standards for Enterprises No. 12 - Debt Restructuring , Accounting Standards for Enterprises No. 7 - the exchange of non-monetary assets and Accounting Standards for Enterprises No. 20 - Business Combinations, a wide range of measurement criteria. This paper will be based on new guidelines for long-term equity investment in content, scope and initial measurement of the related areas. KEY WORDS long-term equity investment, initial measurement, new enterprise accounting st