The equity method may also be used in accounting for invest-ments where an enterprise's investment exceeds 20% of the total capital or total share capital of the invested enterprise and qinnificance influence can be exercised over its management.
The equity method may also be used in accounting for invest-ments where an enterprise's investment exceeds 20% of the total capital or total share capital of the invested enterprise and qinnificance influence can be exercised over its management.
当企业的投资站被投资企业资本总额或者股本总额20%以上，且企业对被投资企业的经营管理具有重大影响力时，投资核算也可以采用权益法。