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xin gong si kua lei xing jian chi huo zeng chi gu fen hou de ying li neng li fen xi ji yu chang qi gu quan tou zi jin rong gong ju que ren he ji liang xin gui
Author(s): 
Pages: 78-81
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  新公司跨类型减持跨类型增持长期股权投资;
Abstract: 新成立的公司在进行跨类型减持或增持股份时会形成投资收益。运用案例法系统地分析形成跨类型投资收益的原因,发现当前新公司所面临的主要问题是企业投资收益可能被放大,最关键之处在于《企业会计准则第22号——金融工具确认和计量》默认这种投资收益的合法性,这种无现金流入的投资收益是否合理值得新公司管理者及投资者思考。建议只对实际减持部分确认投资收益,原有部分的公允价值与账面价值形成的差额作为其他综合收益处理。
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