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一、通过多次交易分步实现的非同一控制下的企业合并(一)会计准则的规定通过多次交易分步实现的非同一控制下的企业合并,企业在每一单项交易发生时,应确认对被购买方的投资。通过多次交易分步实现的非同一控制下的企业合并,在实务操作中应按以下顺序处理:首先,对长期股权投资的账面余额进行调
I. Consolidation of enterprises not under the same control step by step with multiple transactions (I) Provisions of accounting standards For business combinations not under the same control that are realized step by step in multiple transactions, an enterprise shall, at the time of each individual transaction, Confirm the purchase of the purchased party. The business combination not under the same control that is realized through multiple transactions step by step should be dealt with in the following order in the practical operation: First, the balance of the book balance of the long-term equity investment is adjusted