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  • Расчет доли неконтролирующих интересов в группе со сложной структурой владения
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Practical accounting

iconРасчет доли неконтролирующих интересов в группе со сложной структурой владения

Неконтролирующие интересы, в соответствии с п. 4 Национального стандарта бухгалтерского учета «Представление консолидированных финансовых отчетов» (далее – НСБУ «ПКФО»), представляют собой элементы собственного капитала дочерних предприятий, которые не могут быть отнесены прямо или косвенно к материнскому предприятию.

Valentina Paladi

Valentina Paladi

Monitorul fiscal FISC.md nr.7 (77) 2022

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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