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《企业会计准则第2号——长期股权投资》是对原来《企业会计准则——投资》进行科学分析和进一步细化分类后的一部分。新投资准则对长期股权投资进行规范更加细化,相比原投资准则总的变化趋向是与国际接轨。对新投资准则的概括性认知,是在解剖其定义和范围、条款和结构的基础上,对新旧准则的发展变化和国内国际准则比较差异分析来实现的。通过对新旧投资准则的发展变化分析来理解新投资准则。
“Accounting Standards for Business Enterprises No. 2 - Long-term Equity Investment” is a part of the original “Accounting Standards for Business Enterprises - Investment” which is scientifically analyzed and classified further. The new investment guidelines on the long-term equity investment norms more refined, compared with the original investment guidelines change trend is in line with international standards. The general understanding of the new investment guidelines is based on the analysis of the definition and scope, terms and structure of the new investment guidelines and the comparative analysis of the differences between the new and old standards and the domestic and international standards. Through the analysis of the development of new and old investment guidelines to understand the new investment guidelines.