The accounting treatment depends on purpose of investment and accordingly either Cost Method or Equity Method can be applied. If the purpose of investment is other than having significant influence/control in other business then it can be linked with as investment is for earning income or gaining ...
一、The accounting for investments in joint ventures and associates has long been a bone of contention合营企业和联营企业的投资会计问题长期以来一直是争论的焦点 二、Multiple-choice questions单选题 收录于合集 #IFRS 7个
百度试题 结果1 题目The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee. A. 对 B. 错 相关知识点: 试题来源: 解析 B 反馈 收藏
The cost method of accounting for investments often caused a lack of objectivity in reported income figures. With a large block of the investee’s voting shares, an investor could influence the amount and timing of the investee’s dividend declarations. Thus, when enjoying a good earnings year,...
When the equity method of accounting for investments is used by the investor, the investment account is increased when ___.A.a cash dividend is received from the investeeB.the investee reports net income for the yearC.the investor records additional d
Investments in jointly controlled entities are accounted for using the equity method of accounting and are initially recognised at cost. asiasat.com 於共同控制實體之投資採用權益會計法列賬,並起初按成本確認。 asiasat.com Investments in associates are accounted for using the equity method of accounti...
Equity accounting is an accounting process for recording investments in associated companies or entities. Companies sometimes have ownership interests in other companies. Typically, equity accounting–also called theequity method–is applied when an investor or holding entity owns 20–50% of thevoting st...
Definition:The equity method of accounting is used to account for investments in securities with significant influence. In other words, when a company invests in the stock of another company and has enough stock to maintain a significant influence over the operations of the newly invested company,...
aDo you know how the issue get resolved? 您是否知道怎么问题得到解决? [translate] aAccording to the equity method accounting of long-term equity investments for the initial investment cost adjustment confirmed income 根据权益法长期产权投资会计为最初的投资成本调整证实了收入 [translate] ...
B Majority, Active Investments (greater than 50%ownership)C Minority, Passive Investments(less than 20% ownership)A Held as Current Assets, “Marketable Securities”Held as “Long-term Investments”The Accounting for Investments Depends on (1)The Purpose of the Investment and the (2) The ...