新旧会计准则中长期股权投资的比较

新会计准则体系中的长期股权投资与旧准则相比差异较大,新会计准则对长期股权投资重新进行了完善和修正,进行了更详细的分类,对成本法与权益法的适用范围,初始投资成本计量,长期股权投资减值准备的计提及长期股权投资披露等方面做了较大的调整和改变。新准则更加合理地反映了企业的财务状况,提高了财务信息的质量。

Comparison between New and Old Accounting Standards of Long-term Equity Investment

The long-term investment on stocks in the new accounting standard system has large differences compared with the old one.The long-term equity investment becomes more perfect and corrective in the new accounting standards.The new accounting standard made more detailed classification for the long-term investment on stocks.Some aspects of the new accounting standards have larger adjustments and changes,such as the applicable scope of the cost method and equity method,the initial investment cost measurement,the...