cost method of accounting for long-term investments

cost method of accounting for long-term investments
метод учета долгосрочных финансовых вложений по себестоимости

при котором инвестор отражает вложения по фактической цене и признает прибыль после получения дивидендов на инвестиции. Применяется в случаях, когда инвестор владеет менее чем 20% акций с правом голоса (voting stock) другой компании (см. methods of accounting for long-term investments)


Специализированный англо-русский словарь бухгалтерских терминов. .

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