| 浅谈新准则下企业对外投资核算的相关变化 |
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| 引用本文： | 王芬. 浅谈新准则下企业对外投资核算的相关变化[J]. 中国对外贸易(英文版), 2011, 0(24) |
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| 作者姓名： | 王芬 |
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| 作者单位： | 南昌铁路文化广告传媒有限公司; |
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| 摘 要： | 本文从实际出发,首先对新准则出台后企业对外投资核算规定的相关变化进行了简要介绍,而后通过案例列举的方式,对企业对外投资过程中如何进行适宜的账务处理进行了深入剖析,以供其借鉴或参考。
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| 关 键 词： | 公允价值 重大影响 权益法 企业对外投资 账务处理 投资企业 新准则 成本法核算 初始投资成本 长期股权投资 |
Discussion on foreign investment accounting under the new criterion the enterprise related changes |
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| Fen Wang. Discussion on foreign investment accounting under the new criterion the enterprise related changes[J]. China's Foreign Trade, 2011, 0(24) |
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| Authors: | Fen Wang |
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| Abstract: | This article embarks from the reality, first of the new guidelines after the introduction of foreign investment enterprises accounting provisions of the relevant changes are briefly introduced,and then through the case cited, for foreign investment enterprises in the process of how the appropriate accounting treatment of in-depth analysis,for reference. |
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