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- W2367569968 abstract "According to CAS NO.2-Long term equity investment and its interpretations,businesses must first distinguish whether they have control,common control or significant influence over the investee.If the investor can exert significant influence over the investee,they should employ the cost method to account for the Long Term Stock Equity Investment.While for the common control,significant influence condition,they should use equity method.This article embarks this problem from a paper published on Shanghai securities newspaper.In the article,the author discusses the scope,theory,strengthness over both cost method and equity method.Moreover,it is emphasized that the new changes about the equity method in CAS No.2.The author pinpoints the weakness of equity method and the reason that it was changed from equity method to cost method for the accounting for long term stock investment which used to employ equity method in China.In the last part of this article,the author summarizes all the problems mentioned in the article." @default.
- W2367569968 created "2016-06-24" @default.
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- W2367569968 date "2008-01-01" @default.
- W2367569968 modified "2023-09-27" @default.
- W2367569968 title "Defect of Equity Method in Long Term Equity Investment" @default.
- W2367569968 hasPublicationYear "2008" @default.
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