浅析新会计准则下的投资收益  

An Analysis of Investment Income of New Accounting Principles

作　　者：邴卉 

机构地区：[1]哈尔滨市陶瓷总公司,黑龙江哈尔滨150020

出　　处：《商业经济》2009年第2期48-49,共2页Business & Economy

摘　　要：在我国的新会计准则中,投资收益包括长期股权投资收益和金融资产投资收益。新会计准则中引入了公允价值的计量属性,使投资收益核算方法有所改变,但没有改变投资收益的数额。在长期股权投资中,投资收益采用成本法和权益法核算。金融资产的投资收益核算,在持有期间公允价值变动并没有计入投资收益,而是分别计入了公允价值变动科目和资本公积科目,只有在处置时才将公允价值变动损益转入投资收益。投资收益科目体现了新会计准则的核心理念。Investment income contains that of long-term equity and financial assets in Chinese new accounting principles. The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income. In long-term equity investment, the investment income is accounted by cost and equity methods, while accounting the investment income of financial assets, we don＇t account the investment income on fair value change of possessing it, but account the item of fair value change and that of capital reverse respectively, only when disposing it, do we transfer flexible loss and profit of fair value into investment income. The items of investment income represent the core idea of newaccounting principle.

关 键 词：新会计准则 投资收益 长期股权投资收益 金融资产投资收益 

分 类 号：F830.59[经济管理—金融学]