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1 метод учета долгосрочных финансовых вложений по себестоимости
при котором инвестор отражает вложения по фактической цене и признает прибыль после получения дивидендов на инвестиции. Применяется в случаях, когда инвестор владеет менее чем 20% акций с правом голоса (voting stock) другой компании (см. (methods of accounting for long-term investments)
Специализированный русско-английский словарь бухгалтерских терминов > метод учета долгосрочных финансовых вложений по себестоимости
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2 методы учета долгосрочных финансовых вложений
В зависимости от доли участия в акциях с правом голоса другой компании применяют следующие методы: метод учета по себестоимости (cost method); метод пропорционального распределения прибылей (equity method)
Специализированный русско-английский словарь бухгалтерских терминов > методы учета долгосрочных финансовых вложений
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