企业在实务中因处置部分股权投资或其他原因可能导致丧失对原有子公司的控制权。丧失控制权后剩余股权如何计量?处置部分股权的损益如何计量?2010年7月财政部发布的《企业会计准则解释第4号》(以下简称解释第4号)第四问答对此作出了原则性规定。一、解释第4号对丧失控制权的会计规范思路及 In practice, an enterprise disposes of partial equity investment or other reasons may result in the loss of control over its former subsidiary. How to measure the remaining equity after loss of control? How to measure the profit and loss of partial equity? In July 2010, the fourth Q & A of “Accounting Standard for Business Enterprises No. 4” (hereinafter referred to as “Interpretation No. 4”) promulgated the principle Sexual provisions. First, to explain No. 4 on the loss of control of accounting norms and ideas