Answer: 1. The Fund handles the long-term equity investment of the invested enterprise.

The accounting of long-term equity investment involves control, significant influence and joint control. Among them, the investor can control the long-term equity investment of the invested unit, which should be accounted by the cost method, usually the equity exceeds 50%. The control under the cost method should be subdivided into business combination under the same control and business combination under different controls. Business combination under the same control means that the enterprises involved in the merger are finally controlled by the same party or parties before and after the merger, and the control is not temporary.

The merger of enterprises under the same control adopts the combination of rights and interests method, and the merger of enterprises under different control adopts the purchase method. Long-term equity investments in which investors can exert significant influence on the investee and have joint control are accounted for by the equity method, and the equity is usually 20% to 50%.

Two. Financial assets whose equity investment in the invested enterprise is measured at fair value and whose changes are included in the current profits and losses.

Financial assets measured at fair value and whose changes are included in current profits and losses are mainly accounted for for for the purpose of selling financial assets to obtain short-term price difference. Usually, the equity is less than 20%, and the accounting is carried out by using the subject of "transactional financial assets".

Three. Financial assets whose equity investment in the invested enterprise is measured at fair value and whose changes are included in other comprehensive income.

It is measured at fair value and its changes are included in other comprehensive income (equity investment only) mainly because the enterprise is designated to be measured at fair value and its changes are included in other comprehensive income for strategic investment and it has no control over the invested enterprise, and its changes are usually included in other comprehensive income and accounted for by the subject of "investment in other equity instruments".

What is the market function of private equity fund?

As an important market constraint force, private equity fund can supplement the deficiency of government supervision. As a major investor, private equity funds can directly send financial directors, directors and even general managers to enterprises. In this case, private equity fund, as a market supervision force, has played an important role in improving the corporate governance structure and creating favorable conditions for the internal governance structure and internal control mechanism of enterprises in the future.

Finally, private equity funds can promote the development of multi-level capital markets and cultivate good enterprises for the stock market. When private equity funds grow up, they can promote the development of China Growth Enterprise Market and SME board market.

What if I receive a private equity fund? I sorted out the handling of three different situations in as much detail as possible. I wonder if it has any practical effect on you? If you don't know how to write questions about private equity funds during the exam, think about the author as much as possible.