When investment enterprises have control and common control or important influence to the being invested enterprises,the long-term stock ownership investment should adopt the rights and interests method checks.
当投资企业对被投资单位具有控制、共同控制或重大影响时,长期股权投资应采用权益法核算,其核算内容主要包括确认股权投资差额、获得现金股利、成本法转权益法等。
Comparison between the New and Old Guidelines of the Long-term Equity Investment Law;
长期股权投资权益法新旧准则的比较
ON the Equity Law of Long term Stockright Investment;
有关长期股权投资权益法的几个问题
Analysis of Accounting Process of Long-Term Stock Investing s Investing Dividends with Cost Method;
长期股权投资成本法下投资股利会计处理分析
unrealized loss on market value decline of long-term equity investments
长期股权投资未实现跌价损失
Analysis of Conversion of Accounting Method of Long-Term Stock Right Investment;
长期股权投资会计核算方法转换浅析
Long-term Stock Invest Comparison between New and Old Accounting General Rules;
新旧会计准则中长期股权投资的比较
The Understanding of the Long-term Equity Investment under the New Accounting Standard;
对新会计准则下长期股权投资的理解
Skills in Long-Term Stock Ownership Investment Accounting under Cost Method;
成本法下长期股权投资核算技巧探微
The Comparison of Two Calculation Methods of Long-term Stock Right Investment;
长期股权投资的两种核算方法的比较
On Tax Issues in Financial Decisions Concerning Long-term Share Ownership Investment;
论长期股权投资财务决策的税务问题
Discussing problems and countermeasures in investment accounting of long term stock right;
长期股权投资核算的难题及解决对策
Analysis on the Exchange between Cost Approach of Long-term Equity Investment and Equity Approach;
长期股权投资成本法与权益法转换分析
Talking about the Accounting of Transforming from the Cost Method of Long-term Stock Investment to the Equity Method;
谈长期股权投资成本法转权益法的核算
Some Thoughts about Long-term Stock Ownership Investment Rights and Intersts Method Check;
关于长期股权投资权益法核算的几点思考
On Long-term Investment in Stock under the Equity Method;
权益法下长期股权投资会计处理的探讨
If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted.
追加或收回投资应当调整长期股权投资的成本。
Analysis of the Long-term on the Equity Investment of New Accounting Standard;
新会计准则对我国长期股权投资的影响分析
On Long-term Equity Investment Under the Cost Method by Accounting Treatment of Investment Income;
长期股权投资成本法下投资收益会计处理探讨