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一、关于合并范围问题合并会计报表的合并范围,是指纳入合并会计报表编报的子公司的范围。《合并会计报表暂行规定》(以下简称《暂行规定》)中列举了六种不纳入合并范围以及四种应纳入合并范围的子公司,并规定了纳入合并范围的子公司的条件,即母公司直接拥有、间接拥有、直接和间接合计拥有其过半数以上的(不包括半数)权益性资本的被投资企业,以及母公司虽然不持有其过半数以上的权益性资本但对其具有实质控制权的被投资企业。
I. Scope of Consolidation The scope of consolidation in the consolidated financial statements refers to the scope of subsidiaries incorporated in the consolidated financial statements. Interim Provisions on Consolidated Accounting Statements (“Interim Provisions”) list six types of subsidiaries not included in the scope of consolidation and four types of subsidiaries that should be included into the scope of consolidation, and stipulate the conditions for subsidiaries included in the consolidation scope, namely, the parent company The directly-owned, indirectly-owned, directly and indirectly-invested investees that own more than half (excluding half) equity capital and the parent company does not have more than half of its equity capital but has substantive control over it The right to be invested enterprises.