Research work · 2000

ON the Equity Law of Long term Stockright Investment

Xu Wenhua

Dalian Minzu Xueyuan xuebao

Abstract

By comparing the cost method and equity method of the long term stockright investment in China,this paper discusses the condition of equity method and the treatment of the calculating method for equity method. It also proposes the complicated equity law, the accounting calculation of the cost and account differences and the transfer of cost method and equity law.