【摘要】：正一、非控制性權(quán)益確認(rèn)與計(jì)量比較國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)2004年發(fā)布了《國(guó)際會(huì)計(jì)準(zhǔn)則第27號(hào)——合并財(cái)務(wù)報(bào)表和單獨(dú)財(cái)務(wù)報(bào)表》(IAS272004),IAS272004未提出非控制性權(quán)益的概念,而是采用少數(shù)股東權(quán)益的概念。對(duì)于少數(shù)股東權(quán)益的確認(rèn)和計(jì)量,IAS272004按照其享有的可辨認(rèn)資產(chǎn)和承擔(dān)的可辨認(rèn)負(fù)債公允價(jià)值的份額,確認(rèn)和計(jì)量少數(shù)股東權(quán)益的價(jià)值。2008年IASB對(duì)IAS27作了修訂,IAS272008首次用非控制性權(quán)益概念代替少數(shù)股東權(quán)益,并就如何確認(rèn)計(jì)量非控制性權(quán)益作了修訂,修訂后的IAS27允許主體以個(gè)別交易為基礎(chǔ),
[Abstract]:In 2004, the International Accounting Standards Board (IASB), the International Accounting Standards Board (IASB), issued the International Accounting Standards No.27 _ Consolidated Financial Statements and Separate Financial Statements (IAS272004), and IAS272004 did not raise the concept of non-controlling interest, but rather the concept of minority shareholders' equity. For the recognition and measurement of minority shareholders' equity, IAS272004 confirms and measures the value of minority shareholders' equity in accordance with the share of the fair value of the identifiable assets and the identifiable liabilities it is entitled to. In 2008, IASB revised IAS27 and IAS272008 first replaced minority shareholders' equity with the concept of non-controlled equity, and the revised IAS27 allows the subject to be based on individual transactions,
【作者單位】： 廣州華立科技職業(yè)學(xué)院;
【分類號(hào)】：F233
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本文編號(hào)：2505135