Trên cơ sở nghiên cứu bản chất và những khác biệt của phương pháp giá gốc và phương pháp VCSH, tham khảo chuẩn mực kế toán quốc tế, tìm hiểu các quy định vận dụng hai phương pháp này đối với các khoản đầu tư tài chính dài hạn tại một số quốc gia trong khu vực và trên thế giới, . | quot amp quot amp quot amp quot amp - . quot 0 amp amp 1 2 34 56 54 - . 0 12 3-45 -678 9 quot amp quot quot -. 000000000000000000000000000000000000000000000000000000000000000 1 2 00000000000000000000000000000000000000000000000000000000000000000000000000000000000 3 - 0000000000000000000000000000000000000000000000000000000000000000 - -. 0000000000000000000000000000000 0000000000000000000000000000000000000000000000000000000000000000000000 45 6 000000000000000000000000000000000000000000000000000000000000 amp 72 8 - 0000000000000000000000000000000 9 -. 000000000000000000000000000000000000000000000000000000000000000000 1 lt . 0000000000000000000000000000000000000000000000000000000000000 quot 1 00000000000000000000000000000000000000000000000000000000000000000000000000000000 amp quot 8 gt 5 4 lt @ 0000000000000000000 A amp quot quot quot quot 1 - -. @ 7 B - 2 C 0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 D 1 lt - - @ 7 B - 2 C 0000000000000000000000000000000000000000000000000000000000000000000000000000000000 D 3 - -. 00000000000000000000000000000000000000000000000000 E -. 4F 8 00000000000000000000000000000000000000000000000000000000000000000000000 quot - 00000000000000000000000000000000000000000000000000000000000000000000 amp E G 7 H - - 0000000000000000000000000000000000000000000000000000000 1 - -. lt - B - 2 C 0 1 lt - - 4 7 B - 2 C 0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 3 - 8 000000000000000000000000000000000000000000000000000000 I E -. 4F 8 000000000000000000000000000000000000000000000000000000000000000000000000 A quot - 00000000000000000000000000000000000000000000000000000000000000000000 A amp E G 7 H 7 - - 0000000000000000000000000000000000000000000000000000000000000 J 2 lt - 2 C 2 H 00000000000000000 quot E 8 gt - - -. 2 H 5 2 C 00000000000000000000000000000000000000000000000000000000000000000000000 quot quot 2 7 - - DDA .