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根据财政部《合并会计报表暂行规定》(以下简称《规定》),企业合并会计报表的合并范围应包括:1.母公司拥有其过半数以上权益性资本的被投资企业;2.母公司虽然不持有被投资企业过半数以上的权益性资本,但能被母公司所控制的被投资企业。上述母公司拥有被投资企业半数以上权益性资本,具体包括:(1)直接拥有被投资企业半数以上权益性资本;(2)间接拥有半数以上权益性资本:(3)直接和间接方式合计拥有半数以上权益性资本。对以上第(1)、(2)项规定,在如何确定合并范围和采用何种合并方法上,目前还存在一些不同的看
According to the Interim Provisions on Consolidated Financial Statements (hereinafter referred to as the “Provisions”) issued by the Ministry of Finance, the consolidated scope of the consolidated financial statements shall include: 1. The investee company where the parent company owns more than 50% of the equity capital; 2. The parent company Invested enterprises that do not hold over half of the equity capital of the investee but are controlled by the parent company. The above parent company owns more than half of the equity capital of the investee enterprise, including: (1) directly owns more than half of the equity capital of the invested enterprise; (2) indirectly owns more than half of the equity capital: (3) More than half of the equity capital. For the above items (1) and (2), there are still some differences on how to determine the consolidation scope and the method of consolidation