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gu quan tou zi hou xu gui fan xia ji jia fang fa de xuan ze
Author(s): 
Pages: 120-122
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  长期股权投资计价方法IFRS合并;
Abstract: 长期股权投资计价方法,无论在合并报表还是个别报表编制中,都面临着一个选择问题。在合并业务中,按权益法调整处理与直接采用成本法合并,并无差异。IFRS和CAS之间的差异正处于一个趋同过程中,在趋同的具体设计中,计价方法可能面临一个多样性选择问题。但一致性的缺乏可能影响到决策有用性标准,不利于减少信息不对称。
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