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tan zhai wu zhong zu hou he bing hui ji bao biao de di xiao wen ti
Pages: 34-35
Year: Issue:  8
Journal: Finance and Accounting Monthly

Keyword:  合并会计报表债务重组;
Abstract: 集团内部交易致使子公司增加资本公积或利润,同时母公司因权益法核算也增加资本公积或投资收益。如何抵销双方增加的资本公积以及如何计算少数股东权益和收益,我国《合并会计报表暂行规定》和《企业会计准则——合并报表》(征求意见稿)未对此做出较为明确的规定,还存在较大的争议,本文试对这一问题进行探讨。
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