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qian yi bao gao qi nei chu zhi zi gong si de hui ji he suan
Author(s): 
Pages: 26-27
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  母公司子公司剩余股权;
Abstract: 在《关于印发企业会计准则解释第4号的通知》(财会[2010]15号)中对企业因处置部分股权投资或其他原因丧失了对原有子公司控制权的,对于处置后剩余股权的会计处理进行了规范,但具体的会计操作表述并不详尽,本文通过例题解析对企业处置子公司股权的会计处理进行了探讨,并且进一步指出了现行规定存在的问题,同时给出了处理建议。
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