【摘要】：正一、非控制性權益確認與計量比較國際會計準則理事會(IASB)2004年發(fā)布了《國際會計準則第27號——合并財務報表和單獨財務報表》(IAS272004),IAS272004未提出非控制性權益的概念,而是采用少數(shù)股東權益的概念。對于少數(shù)股東權益的確認和計量,IAS272004按照其享有的可辨認資產(chǎn)和承擔的可辨認負債公允價值的份額,確認和計量少數(shù)股東權益的價值。2008年IASB對IAS27作了修訂,IAS272008首次用非控制性權益概念代替少數(shù)股東權益,并就如何確認計量非控制性權益作了修訂,修訂后的IAS27允許主體以個別交易為基礎,
[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,
【作者單位】： 廣州華立科技職業(yè)學院;
【分類號】：F233
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本文編號：2505135