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2014年修订的《企业会计准则第33号——合并财务报表》将“控制”作为合并财务报表的单一基础,并引入了实质性权利和可变回报等概念。本文试图对这些概念进行解析,供会计同仁们参考。
The revised Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements adopted the “control” as the sole basis for the consolidated financial statements in 2014 and introduced such concepts as substantive rights and variable returns. This article attempts to resolve these concepts for accounting colleagues for reference.