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《企业会计准则第2号——长期股权投资》和应用指南均对增加持股比例和减少持股比例的情况做了一定规定,但解释内容分布较散且未对一些特殊情况做出说明。本文旨在给出同一控制下持股比例变动的会计处理的建议,以及归纳出其他综合收益在持股比例变动下的结转原则,为实务中的会计处理提供帮助。
The Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment and the application guide stipulate that the proportion of shares to be increased and the percentage of shares to be held down are certain, but the content of the explanation is rather fragmented and some special cases are not explained. The purpose of this paper is to give suggestions on the accounting treatment of the change of shareholding under the same control and to summarize the carry-over principle of other comprehensive income under the change of shareholding ratio, so as to provide assistance in the accounting treatment in practice.