CAS 2 規定聯營及合營企業的股權投資應一致按照權益法核算. IAS

CAS 2 規定聯營及合營企業的股權投資應一致按照權益法核算. IAS 28 聯營投資具有重大影響但不能對其進行控制及共同控制. ias 31 合營企業的權益, 共分為 Joint controlled operation, Joint controlled assets and Joint controlled entity. 合營企業投資可按照權益法或比例合併法核算

結果 (英文) 1:

CAS 2 provides United camp and equity investment of the joint venture shall be agreed in accordance with the equity method of accounting. IAS 28 joint venture investment has a significant impact but cannot be controlled and the control. IAS 31 joint venture interest consists of Joint controlled operation, Joint controlled assets and Joint controlled entity. Investment of the joint venture can be accounted for in accordance with the equity method or the proportional consolidation method

結果 (英文) 2:

CAS 2 provisions associates and joint ventures accounted for equity investments should be consistent in accordance with the equity method. IAS 28 investments in associates has significant influence but does not control it and joint control. Ias 31 equity joint ventures, is divided into Joint controlled operation, Joint controlled assets and Joint controlled entity. joint venture investments in accordance with the equity method or the proportionate consolidation method of accounting

結果 (英文) 3:

CAS 2規定聯營及合營企業的股權投資應一致按照權益法核算。国际会计准则28聯營投資具有重大影響但不能對其進行控制及共同控制。国际会计准则31合營企業的權益，共分為联合控制操作，共同控制的资产和共同控制实体。合營企業投資可按照權益法或比例合併法核算