長(zhǎng)投會(huì)計(jì)準(zhǔn)則 長(zhǎng)投會(huì)計(jì)準(zhǔn)則是什么
小企業(yè)會(huì)計(jì)準(zhǔn)則對(duì)長(zhǎng)期股權(quán)投資是怎么核算的1、《小企業(yè)會(huì)計(jì)準(zhǔn)則》對(duì)長(zhǎng)期股權(quán)投資采用成本法核算:采用成本法核算的長(zhǎng)期股權(quán)投資應(yīng)當(dāng)按照初始投資成本計(jì)量。追加或收回投資應(yīng)當(dāng)調(diào)整長(zhǎng)期股權(quán)投資成本,除此之外,長(zhǎng)期股權(quán)投資的賬面...