On Transaction Monetary Assets and Long-term Stock Ownership Investment——from the Perspective of Equity

DOI

10.2991/ssemse-15.2015.388How to use a DOI?

Keywords

Equity; perspective; Transaction monetary assets; Long-term stock ownership investment

Abstract

As an outcome of financial innovation, transaction monetary assets have internal and natural relationship with the long-term equity investment. Equity is the part of the former, but the whole of the latter. This paper analyzes the differences between transaction monetary assets and long-term stock ownership from five aspects. The accounting method is different with the different investment purpose. In conclusion, it is found that accounting calculation is decided by the goal of investment in both transaction monetary assets and long-term stock ownership investment, so accounting calculation will be more accurate if the goal of investment is certain beforehand.

Copyright

© 2015, 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  - BaYi Guan
AU  - ZhanLi Shang
AU  - XiuLi Tan
AU  - Jing Zhang
AU  - ChunLi Lv
PY  - 2015/11
DA  - 2015/11
TI  - On Transaction Monetary Assets and Long-term Stock Ownership Investment——from the Perspective of Equity
BT  - Proceedings of the 2015 International Conference on Social Science, Education Management and Sports Education
PB  - Atlantis Press
SP  - 1513
EP  - 1516
SN  - 2352-5398
UR  - https://doi.org/10.2991/ssemse-15.2015.388
DO  - 10.2991/ssemse-15.2015.388
ID  - Guan2015/11
ER  -