问题已解决
老師,這道題目中給出的條件占股百分之60,是不是在成本法下是沒用的,只有在權益法下這個長期股權投資的成本才需要乘以百分之60,怎么更好的區(qū)分成本法和權益法,占股的數(shù)值能直接判斷嗎?
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同學好
是的,成本法下長投初始成本不考慮站被投資企業(yè)的占比,一般使用占比來判斷,如果占比達不到,但又特別說明可以控制對方,也是可以采用成本法的
2022 03/04 09:59
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2022 03/04 10:04
那成本法下長投初始成本占比不考慮,成本法下宣告股利需要考慮占比嗎
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2022 03/04 10:07
成本法收到現(xiàn)金股利不需要考慮占比,直接借入投資收益
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2022 03/04 10:16
那這里為什么又需要用60萬乘以百分之二十
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2022 03/04 11:13
被投資企業(yè)分配股利時是要按股比計入應收股利的,占比60%不會按100%計入,但投資方不再按股比調整長期股權投資了
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