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一、控制或控制权:基于会计视角的完整诠释“控制”或“控制权”已深入渗透至会计确认、会计核算方法选用、会计报告等环节或活动中。这些环节或活动属于会计研究的核心方面.也是会计信息生成的重要环节。何谓控制?IASB(国际会计准则理事会)指出,控制是指“统驭一个企业的财务和经营政策,并藉此从该企业的经营活动中获取利益的权力”。FASB(美国财务会计准则委员会)认为.一个实体指引另一个实体的财务和经营政策,据以从后者获得利益,并增加、保持和保护这些利益的获得,即为控制。CASC(财政部会计准则委员会)则将控制界定为“一
I. Control or Control: A complete interpretation based on accounting perspective ”Control “ or ”Control Right “ has infiltrated into such areas as accounting confirmation, selection of accounting methods, accounting reports and other activities. These links or activities belong to the core aspects of accounting research and are also an important part of accounting information generation. What is control? The IASB states that control refers to ”the power to govern the financial and operating policies of an enterprise and thereby gain benefits from its business activities.“ FASB believes that an entity directs the financial and operating policies of another entity upon which the benefits are derived and the acquisition, maintenance and protection of those interests are controlled. CASC (Ministry of Finance Accounting Standards Board) will be controlled as ”one