“一揽子减持”的合并处理规则剖析
发布时间：2019-05-23 17:12
【摘要】：2014版《企业会计准则第33号——合并财务报表》第四章在相继规范了部分减持但未丧失控制权以及部分减持且丧失了控制权情形下的合并处理原则的基础上,又对"一揽子减持"并丧失控制权情形下的合并处理做出了原则性规定。本文拟对"一揽子减持"相关问题进行剖析。
[Abstract]:The 2014 edition of the Accounting Standards for Enterprises No.33 _ consolidated financial statements> Chapter IV is based on the principles of the consolidation process in the case of partial reduction but no loss of control and partial reduction and loss of control of control. The principle of the consolidation in the case of the "package reduction" and the loss of control has been made in principle. In this paper, the "package reduction"-related problems are analyzed.
【作者单位】： 北京国家会计学院;
【分类号】：F275
本文编号：2484072
[Abstract]:The 2014 edition of the Accounting Standards for Enterprises No.33 _ consolidated financial statements> Chapter IV is based on the principles of the consolidation process in the case of partial reduction but no loss of control and partial reduction and loss of control of control. The principle of the consolidation in the case of the "package reduction" and the loss of control has been made in principle. In this paper, the "package reduction"-related problems are analyzed.
【作者单位】： 北京国家会计学院;
【分类号】：F275
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