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

DOI

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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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  - 10.2991/aebmr.k.191225.042
ID  - Liu2020
ER  -