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本文利用合并范围相关的理论的发展对我国新会计准则中有关合并范围的变化做出探讨,并对合并范围中有关控制的相应变化做出相应的分析。
This article makes use of the development of theories related to the scope of consolidation to discuss the changes of the scope of consolidation in the new accounting standards in our country and make the corresponding analysis of the corresponding changes in the scope of consolidation in the scope of consolidation.