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[투자용어] 지분법적용투자주식 (Investment Stocks Accounted in Equity Method) : 뉴스 > 아이투자 - 대한민국....

1. 정의 기업이 투자한 회사의 경영권에 대해 중대한 영향력을 행사할 수 있을 때, 그 회사의 지분을 지분법적용투자주식이라고 합니다. 법에 명시된 특정 경우가 아니라면, 지분의 20% 이상을 보유하면 지분법적용투자주식으로 분류합니다. 2. 투자자 point 지분법적용투자주식은 투자자가 눈여겨봐야 할 항목 중에 하나입니다. 지분법주식의 취득과 변동을 평가할 때마다 손익계산...

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