[cpayuanji]

If you remembered the key points of IAS,then understand it more easily

[cpayuanji]

As the International accounting standards told us,investment in associate will not be composited in the composited financial statements, and therefore inventory involving unearned profit listed in associate’s balance sheet will not appear in the balance sheet of the investor, unearned profit will affect the earnings of investor by effecting the investment income which equated with share percentage multiplied by net profit of associate

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