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合并会计报表复杂持股投资计算问题一直是会计界的难题。笔者将四种复杂持股情况下分别运用《合并报表暂行规定》和投资准则所得出的不同结果进行对比,认为按照投资准则计算的过程更加清楚、结果更加易于理解。
Consolidated accounting statements complex shareholding investment calculation has been the accounting problem. The author compares the different results obtained from the “Interim Provisions on Consolidated Statements” and the investment criteria under the circumstances of the four complex shareholdings respectively, and considers that the calculation process according to the investment criteria is clearer and the result is easier to understand.