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《国际会计准则第31号——合营中的权益》(2008)(以下简称“合营中权益准则”)指出:“共同控制主体是一种涉及设立公司、合伙企业或其他主体的合营,其中每一个合营者都拥有一份权益。除在合营者之间以合同约定确立对该主体经济活动的共同控制以外,共同控制主体的经营方式与其他主体相同。”在我国,共同控制主体如果是设立公司的,称
IAS 31 Equity Interests in Joint Ventures (2008) (hereinafter referred to as the “Equity Standards in Joint Ventures”) states: “The entity under common control is a joint venture that involves the establishment of a company, partnership or other entity , Each of which has a share of the interests of the joint venture.Except for the joint venture between the parties to establish the common control over the economic activity of the subject, the common control entities operate in the same manner as the other entities. ”In our country, joint control If the main body is to set up the company, said