2Henry,B. Wllat Constitutes Control[J].Journal of Accountancy,1999,(06):39-43.doi:10.1016/j.reprotox.2009.05.003.
3Casabona,P.A,A.Ashwal. The ConcePt of Control in Consolidated Financial. Statements: Convergenec of U.S. and International Aeeounting Rules[J].Review of Business,2005,(02):36-41.
4Strawser,J.A. Proposed changes in consolidations Policy:Redefining the Entity Again[J].The National Public Accountant,2000,(08):20-22.
