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shun liu jiao yi nei bu wei shi xian sun yi di xiao chu li shi yi
Author(s): 
Pages: 100-101
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  顺流交易内部未实现交易损益权益法;
Abstract: 由于逆流交易所产生的未实现内部销售利润包含在被投资企业中,因此投资企业确认投资收益时,将其从被投资企业个别报表利润中予以扣除,这在理解上是没有问题的。而顺流交易中由于该未实现内部销售利润并不包含在被投资企业个别报表利润中,这时还需要从被投资企业个别报表利润中予以扣除然后再确认投资方的投资收益么?本文将采用文献研究的方法为大家解答这个疑惑。
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