国际会计准则---对联营企业投资会计（International accounting standards - investment accounting for joint ventures）.docVIP

国际会计准则---对联营企业投资会计（International accounting standards - investment accounting for joint ventures） International accounting standards - investment accounting for joint ventures International accounting standards, No. twenty-eighth, 200X amendment Range 1., the guidelines apply to investors investments in joint ventures. However, this standard does not apply to the venture capital organization, mutual funds, trust companies and similar entities of joint venture investment (investment in accordance with the provisions of these IAS thirty-ninth: financial instruments: recognition and measurement according to the fair value measurement), according to the measurement of fair value is established in the industry good practice. If such investments are measured at fair value, changes in the fair value are included in the profits and losses during the current period of change. Definition 3. the terms used in these standards are: An associate is an entity that has a significant impact on investors, but neither an investor nor a joint venture, including unincorporated entities such as a partnership. Significant impact means the right to determine the financial and operational policies of the investors involved, but not to control or control these policies. Control refers to the control of an entitys financial and operating policies, so as to obtain benefits from its activities in power. Joint control refers to the joint control of an economic activity as stipulated in the contract. An entity that is controlled by another entity (as a parent company), including an unincorporated entity, such as a partnership. Equity method refers to the initial accounting of the cost of the investment, and then after the investment has been adjusted by the changes in the share of investors net assets, accounting methods. Investors gains and losses include the share of profits or losses made by investors. Definition - significant impact 4., if an investor directly or indirectly owns 20% or more o