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Abstract Comparative analysis of the impact. Key words And These are the practitioners and theorists concerns, this paper studies on these issues accordingly. A Short-term equity investments, long-term bond investments are the And BR> (3) investment companies on the invested entity does not have joint control or significant influence, and are not quoted in an active market, fair value can not be reliably measured, long-term equity investments; (4) units on the invested-invested enterprises do not have joint control or significant influence, and quoted in an active market,[link widoczny dla zalogowanych], fair value can be reliably measured long-term equity investments. The Therefore, Thus, long-term equity investments reliability and relevance of accounting information is greatly increased. 2, the follow-up measurement method equity investment compared Long-term equity investment, in the preparation of consolidated financial statements, adjusted in accordance with the equity method; above (2), long-term equity investments are subsequently measured using the equity method; above (4) in long-term equity investment, the - Financial Instruments Recognition and Measurement The measured by the cost of short-term investments, offset against the cost of investment dividends received. [1] 207 3, the initial measurement of long-term equity investments compared under the control of mergers, according to the share of equity accounted carrying value; if a non-business combination under common control, should press the exchange transactions to achieve a business combination, merger costs of the acquirer at the acquisition date in order to gain control of the acquiree's assets paid, incurred or assumed liabilities and equity securities issued by the fair value; ② multiple exchange transactions business combination achieved in stages, the combination costs and costs of individual transactions; ③ buyers for the business combination costs directly incurred by the business combination should also be included in the cost; ④ contract or agreement in the merger may affect combined cost of future event, the purchase date if it is likely to occur and the amount of the combination costs can be measured reliably, the acquirer shall be included in the consolidated cost. (2) In addition to merger and form the long-term equity investments, other means (such as cash payments, issuance of equity securities, investors, investment, exchange of non-monetary assets and debt restructuring, etc.) should be made in the fair value of long-term equity investments account. The not yet collected the cash dividends declared; ② to give up the non-cash assets (excluding equity) achieved long-term equity, investment cost in order to give non-cash assets to determine the book value; ③ The original equity method of long-term equity investment the cost method accounting, or the original cost of the change by the equity method of accounting, as the book value of the original investment cost of the investment. [1] 202-204 we can see from the provisions of the two criteria, 4, the long-term equity method when the initial investment premium, discount confirmation contrast share of the fair value of assets are compared, the current were greater than the latter, no adjustment to the initial investment cost; current are smaller than the latter, the difference shall be included in profit or loss, while the cost of long-term equity investments . Long-term equity investment interest does not recognize the difference between equity investment. The be amortized in future periods; the current by less than the latter, the difference is charged to capital reserve. [1] 210 5, the equity method of accounting for long-term equity investment is recognized in investment income compared recognize the investment gains and losses and adjust the carrying value of long-term equity investments. But the investment enterprises should be invested to obtain the investment unit of the fair value of identifiable assets based on the investee's net income adjusted for confirmation. The [1] 211 6, the long-term provision for impairment of equity investments compared investment impairment shall be in accordance with The Second, the No. - Accounting for Investments in Associates Manual Accounting for long-term equity investments China's The main difference between the two is the impairment of investments in processing and joint venture accounting methods. (1) Long-term equity investment deal with the comparative analysis. Our long-term equity investment related to the processing as mentioned earlier, this is no longer described; and reduction, should be included in the income statement when the investment value of the pick-up or down cease to exist, could have been offset against the carrying amount of the reversal of [2] 85. (2) accounting methods for joint venture investment in the comparison. but can be accounted for using the equity method [2] 111.



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