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quan yi fa xia chang qi gu quan tou zi chao e kui sun zhang wu chu li de gai jin
Pages: 24-25
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  权益法长期股权投资超额亏损;
Abstract: 本文通过对权益法下长期股权投资超额亏损会计处理方法的分析,指出长期股权投资超额亏损的账务处理存在两点模糊之处,并分别提出了较为合适的核算思路,以规范会计实务操作。
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