从会计核算的角度看,母公司处置对一家子公司的部分股权主要包括三种情形,其一是处置部分股权后仍然保留对该子公司的控制权,换言之,被投资方仍然是投资方的子公司;其二是处置部分股权后投资方丧失了对被投资方的控制权,同时还依然能够对被投资方施加重大影响或者能够和其他一方或多 From the accounting point of view, the parent company to dispose of part of the equity of a subsidiary mainly includes three cases, one is the disposal of part of the equity still retains control of the subsidiary, in other words, the investee is still the investor Subsidiaries; the second is the disposal of part of the equity investors lose the control of the investee, while still being able to exert a significant impact on the investee or can and other one or more