集团内部存在多层、间接持股情况下合并财务报表的编制方法
发布时间：2019-06-24 14:05
【摘要】：正一、问题的提出纳入集团合并范围的企业如存在集团公司直接持股与间接持股、多层次持股的情况,在采用分层次合并财务报表时,集团内部少数股权享有的部分权益及损益将有可能留在少数股东权益和少数股东损益中无法抵销,造成合并财务报表编制不准确。本文拟对此问题进行探讨。《企业会计准则第2号—长期股权投资》第五条规定,投资企业对被投资单位
[Abstract]:In the case of the direct holding and indirect holding of the Group Company and the multi-level holding of the enterprise such as the direct holding and indirect holding of the Group Company and the multi-level holding of the question, when the financial statements are combined at the sub-level, The partial equity and profit and loss of minority rights in the Group will be likely to remain in the minority shareholders' equity and the profit and loss of the minority shareholders, resulting in an inaccurate preparation of the consolidated financial statements. This paper is to discuss the problem. Article 5, the investment enterprise shall be invested in the invested unit
【作者单位】： 江苏苏亚金诚会计师事务所;
【分类号】：F231.5
，
本文编号：2505114
[Abstract]:In the case of the direct holding and indirect holding of the Group Company and the multi-level holding of the enterprise such as the direct holding and indirect holding of the Group Company and the multi-level holding of the question, when the financial statements are combined at the sub-level, The partial equity and profit and loss of minority rights in the Group will be likely to remain in the minority shareholders' equity and the profit and loss of the minority shareholders, resulting in an inaccurate preparation of the consolidated financial statements. This paper is to discuss the problem.
【作者单位】： 江苏苏亚金诚会计师事务所;
【分类号】：F231.5
，
本文编号：2505114
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