Business
Business, 29.08.2021 14:00, norahfrost

1. Doanh nghiệp A, ngày 01/01/N mua một số cổ phiếu Công ty B với giá mua 100 triệu đồng, chi phí mua 2 triệu đồng .Tại ngày 31/12/N, giá thị trường của số cổ phiếu này là 110 triệu đồng. Yêu cầu: Kế toán Doanh nghiệp A ghi nhận khoản đầu tư cổ phiếu nêu trên như thế nào trên Báo cáo Tài chính lập ngày 31/12/N nếu:
a. Doanh nghiệp A áp dụng nguyên tắc giá gốc?
b. Doanh nghiệp A áp dụng nguyên tắc giá thị trường?
c. Doanh nghiệp A áp dụng nguyên tắc giá thấp hơn giữa giá gốc và giá thị trường?

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Answers: 3

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1. Doanh nghiệp A, ngày 01/01/N mua một số cổ phiếu Công ty B với giá mua 100 triệu đồng, chi phí mu...

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