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2014年2月17日,财政部发布了新的《企业会计准则第33号-合并财务报表》。新的合并财务报表准则尤其在合并范围方面,重新定义了控制的含义,并明确了实质性权利的含义以及拥有权力的情况。本文通过分析广药集团是否应将上市公司纳入合并报表范围来具体应用新、旧会计准则的判断标准,说明新、旧准则的差异,同时也为其他案例的判断提供了借鉴。
On February 17, 2014, the Ministry of Finance released the new Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements. The new consolidated financial statements, in particular, redefined the meaning of control over the scope of consolidation and clarified the meaning of the substantive rights and the conditions of ownership. This article analyzes whether GPHP should incorporate the listed companies into the scope of the consolidated financial statements to specifically apply the new and old accounting standards to judge the new and old standards, and at the same time it provides references for the judgment of other cases.