權益方法
equity method of accounting
會計的方法，指投資最初以成本，並調整其後在投資者享有被投資單位淨資產份額的收購後的變化。投資者的利潤或虧損，包括對被投資單位的利潤或虧損的份額andthe投資者的其他綜合收益，包括它的被投資單位其他綜合收益中所佔的份額。
A method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit or loss andthe investor’s other comprehensive income includes its share of the investee’s other comprehensive income.