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项目五 长期股权投资 PowerPoint PPT Presentation


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项目五 长期股权投资. 任务一 长期股权投资的初始计量. 对子公司投资. 对合营企业投资. 对联营企业投资. 四种投资. 重大影响以下且在活跃市场中没有报价、公允价值不能可靠计量的权益性投资。. 按不同来源确认初始金额. 企业合并形成 ( 企业合并,是指将两个或者两个以上单独的企业合并形成一个报告主体的交易或事项。 ). 以其他方式取得. 如何 确认金额?. (一)企业合并形成的长期股权投资. 1 .同一控制下. 按照被合并方所有者权益 账面价值 的份额作为长期股权投资的初始投资成本. 合并日. 注意. 账面价值.

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项目五 长期股权投资

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