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zi bu di zhai zi gong si he bing bao biao wen ti tan tao
Pages: 10-11
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  资不抵债合并报表合并范围;
Abstract: 资不抵债会导致公司的股东所有者权益为0或者为负,亦即形成超额亏损。对于此类子公司是否合并及如何合并一直是会计界关注的重要问题。本文就该类子公司是否纳入合并报表以及合并事项的会计处理进行了探讨。
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