【摘要】：正一、問題的提出納入集團(tuán)合并范圍的企業(yè)如存在集團(tuán)公司直接持股與間接持股、多層次持股的情況,在采用分層次合并財務(wù)報表時,集團(tuán)內(nèi)部少數(shù)股權(quán)享有的部分權(quán)益及損益將有可能留在少數(shù)股東權(quán)益和少數(shù)股東損益中無法抵銷,造成合并財務(wù)報表編制不準(zhǔn)確。本文擬對此問題進(jìn)行探討。《企業(yè)會計準(zhǔn)則第2號—長期股權(quán)投資》第五條規(guī)定,投資企業(yè)對被投資單位
[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
【作者單位】： 江蘇蘇亞金誠會計師事務(wù)所;
【分類號】：F231.5
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本文編號：2505114

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