Şunu aradınız:: equity method investments twg (İngilizce - Çince (Modern))

the equity method of accounting,
产权会计法

share in net assets/equity of joint ventures accounted for using the equity method
使用产权法核算的合办事务净资产/产权中所占份额

(iii) for jointly controlled entities, unido applies the equity method of accounting.
对于共管实体，工发组织采用产权会计法。

note 6: share in net assets/equity of joint ventures accounted for using the equity method
附注6：使用产权法核算的合办事务净资产/产权中所占份额

investments in associates in order to apply the equity method to investments in associated companies, brazilian accounting standards require ownership of 20 per cent or more of the associated company's capital.
55. 为在对联营公司投资方面适用权益法，巴西会计准则要求对联营公司的资本拥有20%或更多股权。

in brazil, legally established joint ventures are treated in the same way as other corporate interests and consolidated using either the cost or equity method.
36. 在巴西，对依法成立的合资企业，以和对待其它公司利益相同的方式按费用或权益法合并处理。

ifrs stipulate that if an investor, directly or indirectly, holds 20 per cent or more of the voting power of the investee, it is presumed that the investor has significant influence and the equity method must be used.
《国际财务报告准则》则规定，如果投资者直接或间接拥有投资接受者的20%或更多表决权，即认为投资者有相当大影响，因而必须采用权益法。

with respect to premiums and discounts in acquisitions of investments assessed by the equity method, amortization of goodwill deriving from expected future results cannot exceed 10 years (according to the cvm), while ifrs stipulates that goodwill should not be amortized but tested for impairment annually.
53. 关于按权益法评估的投资收购中的溢价和折价，由预期未来结果而来的商誉的摊销期限不得超过10年(根据巴西证券委员会的规定)，而《国际财务报告准则》则规定，商誉不得摊销，而应每年进行减价测试。

the cvm standard is similar to iasb's in stipulating that investments in subsidiaries do not necessarily have to be significant in order to apply the equity method; however, they differ in that the cvm standards stipulate that the equity method can be applied for all associated companies with a minimum of a 10 per cent investment in the company's capital, while the iasb determines that it can only be applied when there is a minimum of 20 per cent ownership of voting stock.
56. 巴西证券委员会的准则与国际会计准则理事会的准则相似，它规定，适用权益法不一定非要求对子公司有相当数额的投资；然而，不同的是，巴西证券委员会的准则规定，权益法可适用于其投资在公司资本总额中至少占10%的所有联营公司，而《国际财务报告准则》规定，只有在至少拥有20%表决股票的情况下才能适用权益法。