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本文就超额亏损子公司的几种会计处理方法进行探讨,指出了我国旧准则相关规定下对超额亏损的处理及其不足之处,通过新旧准则相关规定的比较,论述了我国新会计准则对超额亏损子公司处理的改进。
This article discusses several accounting treatment methods of the excess loss subsidiaries and points out the handling and the deficiencies of the excess loss under the relevant provisions of the old rules in our country. By comparing the relevant regulations of the old and the new standards, Improvements made by loss-making subsidiaries.