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關(guān)注:1
2013-05-23 12:21
求翻譯:相應(yīng)的引入實(shí)例進(jìn)行論證,分別對(duì)分步實(shí)現(xiàn)非同一控制控股合并中取得控制前各投資點(diǎn)上的會(huì)計(jì)處理、達(dá)到控制后由權(quán)益法變?yōu)槌杀痉ǖ母飨嚓P(guān)抵消分錄的處理以及達(dá)到控制時(shí)的商譽(yù)、購(gòu)買日合并財(cái)務(wù)報(bào)表工作底稿中個(gè)別報(bào)表進(jìn)行調(diào)整的會(huì)計(jì)處理、購(gòu)買日合并財(cái)務(wù)報(bào)表工作底稿中長(zhǎng)期股權(quán)投資的調(diào)整及與投資有關(guān)的抵消的會(huì)計(jì)處理。相應(yīng)提出了企業(yè)在進(jìn)行非同一控制下企業(yè)控股合并應(yīng)該具備的各項(xiàng)對(duì)策以此來(lái)引導(dǎo)企業(yè)謹(jǐn)慎、正確的處理此類會(huì)計(jì)問(wèn)題。是什么意思?![]() ![]() 相應(yīng)的引入實(shí)例進(jìn)行論證,分別對(duì)分步實(shí)現(xiàn)非同一控制控股合并中取得控制前各投資點(diǎn)上的會(huì)計(jì)處理、達(dá)到控制后由權(quán)益法變?yōu)槌杀痉ǖ母飨嚓P(guān)抵消分錄的處理以及達(dá)到控制時(shí)的商譽(yù)、購(gòu)買日合并財(cái)務(wù)報(bào)表工作底稿中個(gè)別報(bào)表進(jìn)行調(diào)整的會(huì)計(jì)處理、購(gòu)買日合并財(cái)務(wù)報(bào)表工作底稿中長(zhǎng)期股權(quán)投資的調(diào)整及與投資有關(guān)的抵消的會(huì)計(jì)處理。相應(yīng)提出了企業(yè)在進(jìn)行非同一控制下企業(yè)控股合并應(yīng)該具備的各項(xiàng)對(duì)策以此來(lái)引導(dǎo)企業(yè)謹(jǐn)慎、正確的處理此類會(huì)計(jì)問(wèn)題。
問(wèn)題補(bǔ)充: |
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2013-05-23 12:21:38
Corresponding instance of the introduction of the demonstration, step-by-step to achieve the same control, the accounting treatment on the various investment holding merger obtains control, to control the processing of entries into the law-related costs offset by the equity method to control the tim
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2013-05-23 12:23:18
For instance the introduction of the validation of a step-by-step, respectively, with a non-controlled holding merger control in the investment before the accounting treatment, to control the rights of the law to the relevant cost offset entry for the control of the processing, as well as the goodwi
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2013-05-23 12:24:58
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2013-05-23 12:26:38
Corresponding of introduced instance for demonstration, respectively on min step implementation non-same control holding merged
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2013-05-23 12:28:18
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