权益法顺逆流交易抵销探析

发布时间：2018-06-26 12:51

本文选题：权益法 + 逆流　；参考：《财会通讯》2013年01期

【摘要】：正一、权益法分类权益法,是指长期股权投资按初始投资成本计量后,在投资持有期间根据投资方享有被投资企业所有者权益份额的变动对投资的账面价值进行调整的方法。权益法又分为不完全权益法和完全权益法,不完全权益法又分为简单权益法和复杂权益法。不同的方法对于投资收益的确认可以由下表说明。
[Abstract]:First, the equity method classifies the equity method, is the long-term equity investment according to the initial investment cost measurement, in the investment holding period according to the investor to enjoy the investment enterprise owner equity share change to the investment book value carries on the adjustment method. The law of rights and interests is divided into incomplete rights method and complete rights method, and incomplete rights law is divided into simple equity method and complex equity method. Different methods for the recognition of investment returns can be explained in the table below.
【作者单位】：青岛理工大学;
【分类号】：F233

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