Accounting Changes in Long-term Equity Investment Analysis of the Financial Impact on Business

被引：0

作者：

Li, Yongchen ^{[1
]}

Liu, Zhenkun ^{[1
]}

机构：

[1] North China Elect Power Univ, Dept Econ & Management, Baoding, Hebei, Peoples R China

来源：

2014 2ND ASIAN CONFERENCE ON THE SOCIAL SCIENCES (ACSS 2014) | 2014年 / 7卷

关键词：

Accounting policies; Long-term equity investment; Financial implications;

D O I：

10.5729/asbs.vol7.186

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

Since July 1, 2014 the new accounting standards have been implemented, which has new requirements of accounts for long-term equity investments. Through a combination of theory and practice, exploring the financial impact of changing since the change in long-term equity investments accounted for 2007 to 2014 of accounting standards for listed companies in China. Which has practical significance for further improving the relevant provisions of China's long-term equity investment criteria.

引用

页码：186 / 189

页数：4