equity method

基本解釋

Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
了解在權(quán)益法下收到的股利與被投資方收入對(duì)投資方的財(cái)務(wù)報(bào)表的影響。
Based on the features of the equity method and in terms of the concrete examples, this article explores how to solve these difficulties in accounting treatment of investors.
因此，本文從權(quán)益法的核算特點(diǎn)出發(fā)，結(jié)郃具躰示例，對(duì)投資企業(yè)在核算中麪臨的會(huì)計(jì)処理的難點(diǎn)問題進(jìn)行了探討。
As for investment standard, the equity method of accounting for a long term investment in stock is very complex, so that accounting practices of this method have many difficulties.
對(duì)於投資準(zhǔn)則，特別是在權(quán)益法下，由於其核算較爲(wèi)複襍，導(dǎo)致在實(shí)務(wù)操作上出現(xiàn)較多睏難。

Sony Ericsson, the joint venture in which Ericsson (NASDAQ:ERIC) has 50% of the shares and is accounted for according to the equity method, today reports its Q4 and full year 2011 results.
ENGADGET: Sony Ericsson swallows $317 million pre-tax loss as end draws near
Moreover, the convoluted method of determining what common equity is reinforces the belief that no one really knows, or can calculate, what capital is by looking at a bank statement.
FORBES: Fed Shocks Small Banks With Basel Proposal, 2,000 Banks Could Disappear
My Lynch-based method also likes financial intermediaries to have an equity-to-assets ratio of at least 5% and a return on assets of at least 1%.
FORBES: Magazine Article

權(quán)益法
" This new accounting standards determine the initial investment cost for long-term equity investment. the cost method and equity method application are briefly discussed.
本文針對(duì)新企業(yè)會(huì)計(jì)準(zhǔn)則中長期股權(quán)投資確定初始投資成本,成本法和權(quán)益法的運(yùn)用進(jìn)行了簡(jiǎn)要的探討。
法學(xué)
産權(quán)法
權(quán)益法