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    How To Determine The Initial Investment Cost Of Long-Term Equity Investment?

    2011/1/24 15:23:00 42

    Long Term Equity Investment

    (1) under the same control, the merging party shall be paid as cash, pfer non cash assets or undertake debt as the combined consideration.

    merge

    The share of the book value of the owner's equity is taken as the initial investment cost, and the share of the equity interest in the issue of equity securities is taken as the initial investment cost by the share of the book value of the owner's equity of the merged party.


    (2) the merger cost under the same control is the initial cost of the merger, and the combined cost of the long-term equity investment obtained from the merger under the same control should be the assets paid by the buyer on the purchase date for obtaining the control rights of the buyer, the debts arising and undertaking, and the fair value of the equity securities issued.


    (3) the payment of cash in the form of non enterprise merger is based on the initial cost of investment and the issue of equity securities.

    Investment

    According to the fair value of securities as the initial investment cost,

    Investment

    The long-term equity investment that the person invested is the initial investment cost according to the value stipulated in the contract or agreement, and the initial investment cost is recognized according to the principle of non monetary exchange in debt restructuring and non monetary exchange.

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