论文部分内容阅读
控制方的判定影响到股权投资适用会计准则的选择、后续计量方法的选用、合并性质的判定以及合并范围的界定,本文依据2014年颁布的《企业会计准则第33号-合并财务报表》(下称《新准则》),对如何判定控制方加以具体探讨。控制权纷争具体情形的描述虽然2006版《企业会计准则第33号—合并财务报表》(下称《老准则》)对“控制”概念已有具体规
The judgment of the controlling party affects the selection of applicable accounting standards for equity investment, the selection of subsequent measurement methods, the determination of the nature of consolidation and the definition of the scope of consolidation. According to the Accounting Standards for Business Enterprises No. 33 - Consolidated Financial Statements Called “the new guidelines”), on how to determine the control to be discussed in detail. Description of Specific Situations of Conflict of Control Although the 2006 edition of Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements (“the Old Standards”) has specific definitions of the concept of “control”