成本法是指投資按照投資成本進行計價的方法.企業進行長期股權投資時,按照

成本法是指投資按照投資成本進行計價的方法.企業進行長期股權投資時,按照企業會計準則的規定,在下列情況下應採用成本法核算。

1.投資企業能夠對被投資單位實施控制的長期股權投資。

2.投資企業對被投資單位不具有共同控制或重大影響,並且在活躍市場中沒有報價、公允價值不能可靠計量的長期股權投資。

3.被投資單位在嚴格限制條件下經營,其向投資企業轉移資金的能力受到限制。

結果 (英文) 2:

Costing is an investment in accordance with its investment cost valuation method. Enterprise long-term equity investments, in accordance with Accounting Standards for Business Enterprises, in the following circumstances should the cost method of accounting. 1. Long-term equity investment enterprise is able to control the invested investment. 2. Investment companies invested entity does not have joint control or significant influence, and offer no long-term equity investments, fair value can not be reliably measured in an active market. 3. investees operate under strict restrictions, its ability to transfer funds to the Investment Company limited.

結果 (英文) 3:

Cost law is refers to the investment in accordance with the investment cost of valuation method. The company's long-term equity investment, in accordance with the provisions of the accounting standards for enterprises, in the following circumstances should be accounted for using the cost method. 1

on the long-term equity investment investment enterprise can control the invested company.

2. Investment enterprises of the invested entity does not have joint control or significant influence, and in an active market is not price, fair value cannot be reliably measured long-term equity investment. 3

the invested entity operating in strict conditions, the ability for transferring funds to investors is limited.