How to do a good job in accounting treatment of private equity funds in enterprises

Hello, your questions are answered as follows. In the accounting procedure of private equity funds, the most important paragraph is nothing more than the establishment of accounting subjects and the preparation of accounting statements. In this series of procedures, everyone can easily feel the special energy of private equity funds. At the same time, the profits it can bring to everyone are also quite rich. Moreover, in the field of private equity funds, the staff engaged in accounting treatment are also highly professional. Only in this way can we ensure that every account is handled clearly and will not cause any account problems. At the same time, it is also to bring you a better investment atmosphere. The possibility of this private equity fund share is mostly equity investment. On the premise of determining whether it belongs to equity investment, it is judged whether it belongs to long-term equity investment or financial assets according to the provisions of Article 1 of No.2 Standard. The general principle is: 1. If it can control, * * control or have a significant impact on the daily operation of such funds, it should be accounted for as a long-term equity investment. 2. If there is no control, * * joint control or significant influence on daily operation matters such as fund raising and investment decision-making, further consideration should be given to whether the fair value of fund shares can be reliably determined. Can be reliably determined, as a financial asset; If it cannot be reliably determined, it shall be accounted for as a long-term equity investment. Probably not a held-to-maturity investment. Because the income and principal security of such funds are likely to be uncertain, and it is also likely that the fair value of fund shares cannot be directly obtained. The conditions for holding-to-maturity investment are as follows: first, the cash flow is fixed or determinable; Second, it has the intention and financial ability to hold to maturity; Third, the market for such financial instruments is active and indispensable. At the same time, if you want to know more about the accounting subjects of private equity funds, you can refer to them.