高會關於側流交易 - 會計
By Zora
at 2012-08-05T15:08
at 2012-08-05T15:08
Table of Contents
假設甲公司對乙公司及丙公司分別持股80%及40%
乙公司賣給丙公司的未實現利益或是
丙公司賣給乙公司的未實現利益,80,000
GAAP的規定,要投資收益80,000*0.8*0.4
但IFRS好像是只要乘上賣方的持股比例
對嗎?因為教材好像不同解釋,那到底要
用何種計算?拜託幫幫忙
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會計
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By Rae
at 2012-08-07T16:17
at 2012-08-07T16:17
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