equity method of accounting

基本解释

The calculation of long-term investment on stocks is a difficult part in accounting process, the method of which can be divided into cost method and equity method.
长期股权投资是会计核算中的难点之一，其核算方法可以分为成本法和权益法。
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，本文从权益法的核算特点出发，结合具体示例，对投资企业在核算中面临的会计处理的难点问题进行了探讨。
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.
对于投资准则，特别是在权益法下，由于其核算较为复杂，导致在实务操作上出现较多困难。