成本法转为权益法
成本法转为权益法-
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
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成本法转为权益法的追溯调整问题研究
On the Issue of Retrospective Adjustment in the Shift from Cost Me thod to Rights and Interests Method
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在深入分析的基础上对现行核算方法进行改进，提出了长期股权投资成本法转为权益法应采用的核算方法。
This article ameliorates the current calculation method and proposes the method that should be used when transferring from the cost method of the long-term stock investment to equity method .