investments in associated companies are presented in the balance sheet at historical cost, excluding provision for impairment (if any). diminution in value of investments in associated companies is established under the provisions of Circular No. 228/2009 / TT-BTC of December 7, 2009 of the Ministry of Finance on "Guidance regime of setting up and using the provision for diminution in value of inventories, losses of financial investments, doubtful debts and warranty for products, goods, civil works at the enterprise ", Circular 89/2013 / TT BTC June 28, 2013 of the Ministry of finance on the amendment to Circular No. 228/2009 / TT-BTC and the current accounting regulations
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