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Equity Method of Accounting…

Equity Method of Accounting: Investors cost basis is adjusted up or down (in proportion to the % of stock ownership) as the investee’s retained earnings fluctuation; used for long-term investments in equity securities of affiliate where holder can exert significant influence; 20% ownership or greater is arbitrarily presumed to have significant influence over the investee.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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