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2015年11月4日,财政部印发了《企业会计准则解释第7号》,对母公司直接控股全资子公司改为分公司的会计处理问题做出了解释,但没有对母公司直接控股非全资子公司改为分公司的会计处理做出具体解释。本文基于《企业会计准则解释第7号》规定的母公司直接控股的全资子公司改为分公司会计处理方法,对母公司直接控股的非全资子公司改为分公司的会计处理进行了研究,并结合实例加以解释。
On November 4, 2015, the Ministry of Finance issued Interpretation No. 7 of Accounting Standards for Business Enterprises, explaining the accounting treatment of converting the wholly-owned subsidiary directly controlled by the parent company into a branch company without any direct control over the parent company Non-wholly owned subsidiary of the branch to the accounting treatment to make a specific explanation. This article is based on the “Accounting Standards for Business Enterprises No. 7” directly controlled by the parent company to a wholly owned subsidiary of accounting methods to branch, the parent company directly controlled by the non-wholly owned subsidiary of accounting for the branch was carried out Research, combined with examples to be explained.