例解长期股权投资权益法核算

Example of Equity Accounting Method of the Long-Term Equity Investment

长期股权投资权益法在企业中运用较广。针对长期股权投资权益法的初始计量、后续计量与处置三方面有关情况进行举例分析,以帮助会计人员更好地理解和正确运用长期股权投资的权益法核算。

The equity accounting method of the long-term equity investment is used widely in enterprises.This article talks about the initial measurement and the follow-up measurement and selling of long-term equity investment,so as to give the accounting personnel a better understanding and correct application of the accounting of equity accounting method of the long-term equity investment.