非控制性权益会计处理中外比较研究

发布时间：2019-06-24 14:32

【摘要】：正一、非控制性权益确认与计量比较国际会计准则理事会(IASB)2004年发布了《国际会计准则第27号——合并财务报表和单独财务报表》(IAS272004),IAS272004未提出非控制性权益的概念,而是采用少数股东权益的概念。对于少数股东权益的确认和计量,IAS272004按照其享有的可辨认资产和承担的可辨认负债公允价值的份额,确认和计量少数股东权益的价值。2008年IASB对IAS27作了修订,IAS272008首次用非控制性权益概念代替少数股东权益,并就如何确认计量非控制性权益作了修订,修订后的IAS27允许主体以个别交易为基础,
[Abstract]:In 2004, the International Accounting Standards Board (IASB), the International Accounting Standards Board (IASB), issued the International Accounting Standards No.27 _ Consolidated Financial Statements and Separate Financial Statements (IAS272004), and IAS272004 did not raise the concept of non-controlling interest, but rather the concept of minority shareholders' equity. For the recognition and measurement of minority shareholders' equity, IAS272004 confirms and measures the value of minority shareholders' equity in accordance with the share of the fair value of the identifiable assets and the identifiable liabilities it is entitled to. In 2008, IASB revised IAS27 and IAS272008 first replaced minority shareholders' equity with the concept of non-controlled equity, and the revised IAS27 allows the subject to be based on individual transactions,
【作者单位】： 广州华立科技职业学院;
【分类号】：F233
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本文编号：2505135