Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019)

Research on the Accounting Treatment for Different Types of Company Stock Investments and Their Related Performances Under the Accounting Standards in China

Authors
Yu Liu, Yunlong Qu, Minghong Sun, Yadan Zhao
Corresponding Author
Yu Liu
Available Online 7 January 2020.
DOI
https://doi.org/10.2991/aebmr.k.191225.042How to use a DOI?
Keywords
stock investment, financial assets, performance, accounting treatment, accounting standards
Abstract

An increasing number of corporations are investing in the stock market nowadays. Prior studies focused on discussing either long-term equity investment or the invested stocks on which the investor company does not have significant influences. Corporations may invest in an individual stock directly or indirectly through stock investment portfolios. Investing in bank financial products is prevalent for listed firms in China as well. This paper summarizes different types of stock related investments and researches on how these invested stocks’ performances affect the investor companies’ financial performances in a systematic way. This paper also compares Corporate Accounting Standard No.22 for Enterprises Recognition and Measurement of Financial Instruments in 2006 with the revised new accounting standards in 2017.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
7 January 2020
ISBN
978-94-6252-878-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.191225.042How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Yu Liu
AU  - Yunlong Qu
AU  - Minghong Sun
AU  - Yadan Zhao
PY  - 2020
DA  - 2020/01/07
TI  - Research on the Accounting Treatment for Different Types of Company Stock Investments and Their Related Performances Under the Accounting Standards in China
BT  - Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019)
PB  - Atlantis Press
SP  - 240
EP  - 243
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.191225.042
DO  - https://doi.org/10.2991/aebmr.k.191225.042
ID  - Liu2020
ER  -