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(二)新会计准则与国际会计准则的主要差异2．关于期末计价方法长期股权投资的期末计价一般有两种方法,即成本法和权益法。成本法是指按投资成本计价的方法。所谓权益法,指投资最初以投资成本计价,以后根据投资企业享有被投资单位所有者权益份额的变动对投资的账面价值进行调整的方法。一个企业对另外企业的控制形式和能否实施重大
(B) the main differences between the new accounting standards and international accounting standards 2. About the period-end valuation method There are generally two methods for the valuation of the long-term equity investments at the end of the period, namely the cost method and the equity method. Cost method is the method of pricing by investment cost. The so-called equity method refers to the initial investment cost of investment, after the investment enterprise according to the investment unit owner’s share of the change in the investment value of the book value adjustment method. Whether a company controls the form of another enterprise or whether it can be implemented is significant