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tan chu zhi bu fen gu quan sang shi kong zhi quan de hui ji chu li
Author(s): 
Pages: 53-55
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  处置部分股权丧失控制权长期股权投资投资收益;
Abstract: 《企业会计准则第2号——长期股权投资》和《企业会计准则第33号——合并财务报表》分别对母公司因处置部分股权丧失了对被投资方的控制权个别报表和合并报表的会计处理进行规定,为便于更清晰地理解相关会计处理,本文在探讨该会计处理实质的基础上,以案例形式进行讲解,并分析该处理结果对企业的影响。
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