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长期股权投资中暂时性差异的产生源于采用了权益的核算.对于产生的暂时性差异是否确认,需要根据管理者的投资意图来判断与处理.本文对长期股权投资权益法核算下,暂时性差异的确认与转回等方面问题进行探讨.
暂时性差异在长期股权投资核算中应用
【摘 要】
：
长期股权投资中暂时性差异的产生源于采用了权益的核算.对于产生的暂时性差异是否确认,需要根据管理者的投资意图来判断与处理.本文对长期股权投资权益法核算下,暂时性差异的
【机 构】
：
湖州职业技术学院商务与经济管理学院,财会系
【出 处】
：
经贸实践
【发表日期】
：
2015年11期
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