How should the equity method be converted into the cost method? How to calculate when the equity method is converted into the cost method ~
Hello, when the equity method is changed to the cost method, the sum of the book value of the original equity investment plus the new investment cost should be taken as the initial investment cost of the change to the cost method. Other comprehensive income recognized by the equity method for equity investment held before the purchase date shall be accounted for on the same basis as the related assets or liabilities directly disposed by the investee.