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he bing cai wu bao biao shi dui zi gong si chang qi gu quan tou zi yin he an quan yi fa diao zheng
Author(s): 
Pages: 46-47
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  合并财务报表长期股权投资成本法权益法;
Abstract: 母公司在编制合并财务报表时需要对其持有子公司的长期股权投资由成本法变更为权益法核算,但究其原因却很少有相关深入的解析。本文从会计目标、会计信息质量特征、计量属性这三个方面来分析母公司对子公司的长期股权投资在编制合并财务报表前后采用成本法,而仅在编制合并财务报表时要由成本法变为权益法的原因。
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