Accounted for using the equity method, you shouldIn accordance with the investments being investmentsThe identifiable assetsThe fair value ofOn the basis ofInvestment units of net profitAdjustments recognized investment gains and losses
When using the equity method of accounting should follow when investee unit of the identifiable assets of fair value is based on is the net profit will be investment income after adjustment
Using the equity method of accounting should be according to investment is investment unit the identifiable assets fair value , adjustment to be investment unit net profit recognize the investment profits or losses