“一攬子減持”的合并處理規(guī)則剖析
發(fā)布時間：2019-05-23 17:12
【摘要】：2014版《企業(yè)會計準(zhǔn)則第33號——合并財務(wù)報表》第四章在相繼規(guī)范了部分減持但未喪失控制權(quán)以及部分減持且喪失了控制權(quán)情形下的合并處理原則的基礎(chǔ)上,又對"一攬子減持"并喪失控制權(quán)情形下的合并處理做出了原則性規(guī)定。本文擬對"一攬子減持"相關(guān)問題進(jìn)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.
【作者單位】： 北京國家會計學(xué)院;
【分類號】：F275
本文編號：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.
【作者單位】： 北京國家會計學(xué)院;
【分類號】：F275
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