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间接控制是企业集团股权关系之一,本文对间接控制下的企业合并报表的编制理论和方法进行了阐述,列举了间接控制的常见形式,并举例说明了逐级合并法在间接控制下的运用。
Indirect control is one of the equity relations of enterprise groups. This article elaborates the theory and method of how to prepare the consolidated financial statements under indirect control. It lists the common forms of indirect control and illustrates the application of gradual-level consolidation method under indirect control .