浅析成本法转为权益法——与张瑜东同志商榷

On Transferring of the Cost Method to the Equity Method

长期股份投资在会计核算上有两种方法 :成本法和权益法。当投资企业因追加投资等原因取得对被投资企业控制、共同控制或实施重大影响时 ,对长期股权投资的核算应从成本法改为权益法。

There exist two accounting methods in the long-term equity investment; cost method and equity method.When the investing enterprise have access to control,common control or substantial influence upon the invested enterprise by way of adding investments ,the methods should transfer from cost method to equity.