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MindMap Gallery Follow-up measurement of long-term investment

Follow-up measurement of long-term investment

This is a mind map about the subsequent measurement of Changtou. The subsequent measurement of Changtou, that is, the subsequent measurement of long-term equity investment, refers to the accounting treatment after the enterprise obtains the long-term equity investment. The main contents include: cost method (control: common control and non-same control), equity method (control has not been achieved).

Edited at 2024-11-17 11:23:18

Ava Harper

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Follow-up measurement of long-term investment

Ava Harper

Recent works View more works>>

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Outline

AKUNTABILITAS
- 20
Meiska Khalid
AKUNTANSI
- 6
Yuni Meak11
Akuntansi
- 2
Leon
Dave Martin,Chief Executive Officer
- 1
- 1
andrew.sy@swapoolabs.com
Summary of corporate accounting projects
- 16
- 1
PlotWizard
Proceso de cuentas por cobrar
Esther Rojas
Basic Accounting Theory
- 3
HudsonC
Accounting major study
ReesyA
Read financial reports with a book
MM

Follow-up measurement of long-term investment

cost method (Control: same control and non-same control)

dividend

Cash dividends Borrow: Dividends receivable Credit: Investment income

No processing is done on stock dividends

Impairment

Provision for impairment is not allowed to be reversed

Dispose

The difference between disposal income and long-term investment Included in: Investment income

equity method (Control not reached)

Book value ≠ fair

The two parties have inconsistent determinations of the net profit of the acquiree

Inventory account/discount adjustment: net profit - accounting difference*%

Fixed assets account/account adjustment: net profit - fixed asset account depreciation difference*%

insider trading

Countercurrent trading: internal trading is completed, Before sale

The investee sells to the investor for 5 yuan and 8 yuan· , there is a profit of 3 yuan, but the general will not recognize it.

stock, product

When the left and right hands turn over each other, there is no profit or loss.

Net profit - Insider trading gains and losses

Internal transaction completed, for sale

Inventory: Net profit Internal transaction profit and loss*%

Generates profit when sold, 12-5=7, only confirm 12-8=4, There are still 3 yuan that have not been determined, so I need to add them back.

Fixed assets, depreciation of intangible assets

Internal turnover causes asset prices to rise. The depreciation is too much, so you have to add it back. How long does depreciation occur in the year?

Net profit difference depreciation

Increase in net profit and dividends

Increase in net profit: Proportionally increase the book value of Changtou Dividends: reduce the book value of long-term investment,

Profit and loss adjustment

Changes in the investee’s book value Make a long-term investment - profit and loss adjustment Credit: Investment income

Changes in other comprehensive income

Increase long-term investments in proportion to the investee’s other comprehensive income* Debit: Changtou account Credit: Other comprehensive income

Other changes in equity

Based on changes in investees*% Borrow Changtou-Other changes in equity Credit: Capital Reserve-Other Capital Reserve

equity method disposal

Disposal proceeds and book balances, capital reserves, and other comprehensive income are all transferred investment income

Control: Equity method Uncontrolled: cost method