Comparison on Equity Investment Accounting Method Conversion of Old and New Accounting Principle

DOI

10.2991/msie-16.2016.14How to use a DOI?

Keywords

long-term equity investment; the new and old accounting principle; cost approach; equity approach.

Abstract

Long-term equity investment accounting methods had cost approach and equity approach. The mutual conversion of the two approaches belongs to the change of accounting policy, which could be retroactive adjustment. This article profoundly introduced the six methods of two approaches' mutual conversion, and compared the difference of old and new accounting principle.

Copyright

© 2016, 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  - Jing Xu
PY  - 2016/10
DA  - 2016/10
TI  - Comparison on Equity Investment Accounting Method Conversion of Old and New Accounting Principle
BT  - Proceedings of the 2016 International Conference on Management Science and Innovative Education
PB  - Atlantis Press
SP  - 60
EP  - 64
SN  - 2352-5398
UR  - https://doi.org/10.2991/msie-16.2016.14
DO  - 10.2991/msie-16.2016.14
ID  - Xu2016/10
ER  -