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zi gong si zeng zi shi mu gong si de hui ji he suan
Pages: 24-25
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  企业合并子公司增资母公司持股损益;
Abstract: 编制合并财务报表时,为了能够获得正确的合并抵销分录,需要对股权投资价值的任何变化进行处理。本文根据"控制性质"以及"实质重于形式"原则,针对子公司增加注册资本时母公司持股损益的会计处理提出了自己的看法。
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