伴随“33号准则”落地,对母公司增持会计处理的技术规范已趋于相对稳定。《企业会计准则实施问题专家工作组意见(第1期)》(2007)和《企业会计准则解释第2号》(2008))分别对从少数股东处进一步购买股权的会计处理作出了规定,2014版《企业会计准则第33号一合并财务报表》(下称“33号准则”)第四十七条也 With the implementation of the “No. 33 Guidelines”, the technical specifications for the over-accounting of the parent company have tended to be relatively stable. The Accounting Opinions of the Expert Working Group on the Implementation of Accounting Standards for Business Enterprises (No. 1) (2007) and Interpretation No. 2 of Accounting Standards for Business Enterprises (2008) respectively set forth the accounting treatment for the further purchase of equity interests from minority shareholders. In 2014, The “Accounting Standards for Business Enterprises No. 33-Consolidated Financial Statements” (hereinafter referred to as the “No. 33 Guidelines”) Article 47