长期股权投资准则的改变及对上市公司的影响

会计政策的选择贯穿于企业从会计确认、计量、记录到报告的整个会计过程,当会计环境发生改变时,企业必须重新构建企业会计政策选择体系以符合新的要求,本文以长期股权投资为例研究了新会计准则对会计政策选择的影响具有重大的现实意义。

Long term shares investment rule's change and its influence on listed company

The choice of accountant policy exists in the whole accountant process of corporation from accountant confirmation to computation,register till report.The choice of accountant policy has become the major methods and tools in implementing the new accounting standards.When the accountant circumstance is changed the corporation has to build new accountant policy choice system to fit the new requirements.Therefore,studying the new accounting standards has very important practical influences on the accountant policy choice and can put forward referenced suggestions for the corporation to choose the suitable accounting standards.