採用權益法核算時，應按照取得投資時被投資單位各項可辨認資產的公允價值為

採用權益法核算時，應按照取得投資時被投資單位各項可辨認資產的公允價值為基礎，對被投資單位的淨利潤進行調整後確認投資損益

結果 (英文) 1:

When using the equity method of accounting, in accordance with the investor when investments based on the fair value of the identifiable assets, after adjusting for the net profits of the investee recognized investment gains and losses

結果 (英文) 2:

When using the equity method of accounting should be made in accordance with the investee when the fair value of the assets, based on the net investment income after adjustment invested unit

結果 (英文) 3:

And in accordance with the acquisition of the investment is investment units each identifiable asset's fair value based, to be investment units to net profit in pedestrian adjustment after recognize the investment profits or losses should be accounted for using the equity method