國際會計準則和CAS 長期股權投資核算的權益法和成本法規則也有所差別.

國際會計準則和CAS 長期股權投資核算的權益法和成本法規則也有所差別. 首先cas的初始投資成本計量中的賬面價值是可以改變,在之後的權益份額的改變而賬面價值進行調整. 而權益法的投資企業和企業的經濟被視為一體, 所以投資企業的賬面價值會隨著被投資單位公允價值而改變.

結果 (英文) 1:

IAS and CAS accounting of long-term equity investment under equity method and cost law varies. First CAs in the initial book value of the investment cost can be changed, after adjusting for change in book value of equity shares. And equity method investment enterprises and the economy as a whole, so the book value of the investment will change as the fair value of the investee.

結果 (英文) 2:

IAS and CAS long-term equity investments accounted for the equity method and cost regulations are also different. Measured at the initial investment cost in the first cas book value can be changed in the equity share after the change and adjust the book value, while equity invested enterprises and enterprises are regarded as one economic law, so the book value of the investment companies will be the fair value of the investment unit as changed.

結果 (英文) 3:

Difference in international accounting standards and CAS long-term equity investment accounting of the equity method and cost method rules. First, the initial investment cost measurement of CAS in the book value of is can change, in the wake of the equity share of the change and book value adjusted. And equity method investment enterprises and enterprise economy is regarded as a whole, so the book value of the investment enterprises will with is the fair value of investment units and change.