少数股东损益
- 网络Minority interest;Minority interest income
少数股东损益-
研究制定合并报表会计准则必须选择适当的合并理论为基础。合并理论的研究有助于解决合并报表中少数股权和少数股东损益的确认、计垦和报告等问题。
Discussion of the Consolidation Theory of Consolidated Accounting Statements Research of consolidation theory is helpful to solve problems of recognition , measurement and disclosure of minority interests of consolidated statement .