摘要
对于间接控股情况下合并会计报表的编制,应该是只要存在实质上的控制,即应纳入合并的范畴,且编制的方法与直接控股情况下类似,只是纳入合并的公司中,有几对直接投资关系,就应进行几重合并程序。
The article researches on how to work out the consolidated accounting statements under controlling share indirectly. It should be consolidated if the company is actually controlled, and its consolidation procedure is similar to the method under controlling share directly but repeating the procedure according to the number of companies controlled directly.
出处
《湖北财经高等专科学校学报》
2003年第2期49-51,共3页
Journal of Hubei College of Finance and Economics
关键词
间接控股
合并会计报表
合并方法
controlling share indirectly
consolidated accounting statements
consolidation methods
