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长期股权投资的核算方法分为成本法和权益法两种,当投资企业能够对被投资单位实施控制以及投资企业对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的情况下采用成本法。投资企业对被投资单位具有共同控制或重大影响的情况下采用权益法。但在投资活动中,投资单位持有被投资单位的股
Long-term equity investment accounting methods are divided into two kinds of cost method and equity method, when the investment company can exert control over the invested company and the invested enterprise does not have common control or significant influence on the investee, and there is no quotation in the active market, The cost method is used where the value can not be reliably measured. An investment company adopts the equity method when it has common control or significant influence over the investee. However, in the investment activities, the investment unit holds the shares of the invested unit