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中級(jí)會(huì)計(jì)實(shí)務(wù),甲換出長(zhǎng)投權(quán)益法,換入長(zhǎng)投成本法,甲用哪個(gè)準(zhǔn)則?
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中國(guó)會(huì)計(jì)準(zhǔn)則第四十七條《長(zhǎng)期股權(quán)投資及股權(quán)投資成本計(jì)量與折舊、攤銷》規(guī)定,企業(yè)取得長(zhǎng)期股權(quán)投資和股權(quán)投資成本采用長(zhǎng)期投資權(quán)益法和長(zhǎng)期投資成本法計(jì)量。
2023 01/15 17:15
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