| 1. | Research on equity method and consolidated financial statement
权益法与合并报表的编制 |
| 2. | What are the differences between the equity method and the consolidation method
权益法与合并法有哪些不同？ |
| 3. | Equity method accounting
权益法会计 |
| 4. | Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method
了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。 |
| 5. | Shares investment and other investments shall be accounted for by cost method or equity method respectively , in accordance with different situation
股票投资和其他投资应当根据不同情况，分别采用成本法或权益法核算。 |
| 6. | Long - term equity investments should be accounted for using the cost method or the equity method as appropriate to the specific circumstances of an enterprise
二)企业的长期股权投资，应当根据不同情况，分别采用成本法或权益法核算。 |
| 7. | Hkas 31 interests in joint ventures allows entities to use either proportionate consolidation or equity method to account for its interests in jointly controlled entities
会计准则第31号合营企业权益批准企业采用比例综合或权益法计算其于共同控制企业的权益。 |
| 8. | This paper introduces two methods for accounting the long - term stock investment , and by using the actual examples , illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method
介绍了长期股权投资核算的两种方法,并以实例说明了成本法转权益法时的转换分录和相关账务处理。 |
| 9. | Article 8a long - term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall , in accordance with articles 9 through 13 of these standards , be measured by employing the equity method
第八条投资企业对被投资单位具有共同控制或重大影响的长期股权投资，应当按照本准则第九条至第十三条规定，采用权益法核算。 |
| 10. | The equity method may also be used in accounting for invest ? ments where an enterprise ' s investment exceeds 20 % of the total capital or total share capital of the invested enterprise and qinnificance influence can be exercised over its management
当企业的投资站被投资企业资本总额或者股本总额20 %以上，且企业对被投资企业的经营管理具有重大影响力时，投资核算也可以采用权益法。 |
