Reflections on Accounting Recognition and Measurement of General Partner Income in Partnership Private Equity Investment Funds

Journal: Modern Economics & Management Forum DOI: 10.32629/memf.v4i6.1522

Xinlong Zhu

CCCC Capital Holdings Co., Ltd., Beijing, China

Abstract

Partnership private equity investment funds play a crucial role in the capital market as an essential organizational form. The unique status and role of general partners in these funds distinguish their income mechanism significantly from other limited partners. This paper, based on relevant provisions in the Enterprise Accounting Standards regarding long-term equity investments and income, provides a pathway to recognize the unrealized income of general partners before actual exits. It includes a detailed analysis with case studies and outlines future research prospects.

Keywords

partnership private equity investment funds, general partners, long-term equity investments, contingent consideration

Full Text

PDF - Viewed/Downloaded: 0 Times

References

[1] Liu Yuqin, A Comparison of the Cost Method and Equity Method Accounting for Long-term Equity Investments [D], Nanjing University of Finance & Economics, 2014.
[2] Peng Zhenghui, Liu Xuehua, Identification and Estimation of Variable Consideration [J], Finance and Accounting, 2022.
[3] Ma Yuan, Case Analysis of the Application of the New Revenue Standards - Variable Consideration [J], Business Culture, 2022.
[4] Huo Shuangshuang, Accounting and Tax Treatment Analysis of Limited Partnership Private Equity Investment Enterprises [J], Taxation, 2023.

Citing this article:

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License