为进一步规范长期股权投资的相关会计处理，并保持我国企业会计准则与国际财务报告准则的持续趋同，财政部昨日发布《企业会计准则第2号长期股权投资（修订）（征求意见稿）》，向社会公开征求意见。

For the purpose of further regulating the long-term equity investment, the relevant accounting treatment,And keep our country enterprise accounting standards and international financial reporting standards for convergence,The ministry of finance released yesterday[Accounting standards for enterprises no. 2 of the long-term equity investment(revised)(draft)],To the public to solicit their opinions.

　　据了解，现行2号准则正文中并未对长期股权投资的范围做出规定。《企业会计准则讲解》明确长期股权投资主要包括四类，一是投资企业能够对被投资单位实施控制的权益性投资；二是投资企业与其他合营方一同对被投资单位共同实施控制的权益性投资；三是投资企业对被投资单位具有重大影响的权益性投资，即对联营企业投资；四是投资企业持有的对被投资单位不具有控制、共同控制或重大影响，并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。

It is understood,The current 2 standard text is not about the scope of the long-term equity investment make the regulation.[Accounting standard for business enterprises explanation]Clear a long-term equity investment mainly includes four categories,One is if the investing enterprise can control an invested entity equity investment;The second is the joint venture investment enterprise and the other side of the invested entity with common control of equity investment;The third is the investment enterprise to the invested entity has great impact on the equity investment,That is joint venture investment;The fourth is investment enterprises hold the invested entity does not have control/Joint control or significant influence,And has no offer in the active market/Fair value cannot be reliably measured equity investment.

　　此次发布的征求意见稿在整合以上内容明确规定长期股权投资范围的基础上，规定第四类改按《企业会计准则第22号金融资产的确认和计量》（简称22号准则）处理。理由是，与22号准则协调，有助于进一步规范有关会计处理；且按22号准则规定采用成本法计量，不会对实务产生过大的实质性影响。

The release of the draft in the integration of the above content clearly stipulates the scope of long-term equity investment based on,The fourth class according to the provisions of change[Accounting standards for enterprises no. 22 of the recognition and measurement of financial assets](Referred to as 22 criterion)processing.Reason is,And 22 standards coordination,Help to further standardize the accounting treatment;And according to the 22 standards using the cost method measurement,Will not produce too large substantial impact on practice.

　　与此同时，征求意见稿整合了已发布的解释公告、年报通知等文件相关规定。一是明确规定投资企业采用成本法核算对被投资单位的投资时，投资企业确认投资收益的会计处理，取消了现行准则中以被投资单位接受投资后产生的累积净利润的分配额为限的规定。

meanwhile,Draft integrated published explain announcement/Annual report announcement file relevant regulations.One is specified investment enterprises to adopt cost method accounting of the invested entity when the investment,Investment enterprises recognize the investment income accounting,Cancel the current standards to the invested entity after accept investment from the cumulative net profit distribution of the provisions of the forehead is limited.

　　二是明确规定了投资企业采用权益法核算时应如何确认应享有被投资单位净损益和其他原因导致的净资产变动的份额。

The second is clearly specified investment enterprise USES the equity method accounting should be how to confirm the invested enterprise should be amortized net profit and loss and other causes changes in the net assets of the share.

　　三是明确规定了投资企业在计算确认应享有或应分担被投资单位的净损益时，与被投资单位之间发生的未实现内部交易损益按照持股比例计算归属于投资企业的部分应当予以抵销。

The third is clearly specified investment enterprise in the calculation of the confirmation shall have or should share the profits and losses of the invested entity in the net,And the investment unit between the unrealized profits and losses of the internal transactions in accordance with the shareholding ratio calculation belongs to part of the investment enterprises shall be offset.

　　四是明确规定了投资企业因追加投资能够对被投资单位实施共同控制或重大影响的，应当改按权益法核算，并视同原持有的股权投资自取得之日起即按照权益法核算的账面价值加上新增投资成本之和作为权益法核算的初始投资成本。

The fourth is clearly specified investment enterprise for additional investment to the invested joint control or significant influence,Should be changed according to the equity method accounting,And shall be regarded as the original hold equity investment obtained from the date that is according to the book value of the equity method accounting and new investment cost of equity method accounting as the initial investment cost.

　　五是明确规定了投资企业因增加投资或减少投资等原因导致对被投资单位的控制、共同控制或重大影响发生变化的会计处理，即长期股权投资核算方法随着以上变化相应在成本法、权益法之间的转换衔接，以及改按22号准则核算的衔接规定。

5 it is clearly specified investment enterprise due to increase investment or reduce investment and causes of the invested entity control/Joint control or significant influence change accounting treatment,That is a long-term equity investment accounting methods with the above corresponding changes in the cost method/The equity method conversion between cohesion,And superseded by 22 standards accounting regulations cohesion.

　　另据悉，财政部昨日还就《企业会计准则第37号金融工具列报（修订)（征求意见稿）》、《企业会计准则第X号在其他主体中权益的披露（征求意见稿）》、《企业会计准则第33号合并财务报表（修订）（征求意见稿）》、《企业会计准则第X号合营安排（征求意见稿）》等向社会公开征求意见。（郑晓波）

The other is,The ministry of finance yesterday return[Accounting standards for enterprises no. 37 financial tool presentation(revised)(draft)]/[The accounting standards for enterprises no X in other subjects of rights and interests of the disclosure(draft)]/[Accounting standards for enterprises no. 33 consolidated financial statements(revised)(draft)]/[Accounting standards for enterprises no. X joint venture arrangement(draft)]And so on to the public to solicit their opinions.(ZhengXiaoBo)