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发帖数: 1179 | 1 这块看的不太懂哇。
In December 2007, the FASB issued SFAS No. 160, Non-controlling Interests
in Consolidated Financial Statements , an Amendment of ARB 51, which was
subsequently incorporated into ASC Topic 810, Consolidation . ASC Topic
810 establishes new accounting and reporting standards for non-controlling
interests in a subsidiary and for the deconsolidation of a subsidiary. ASC
Topic 810 requires entities to classify non-controlling interests as a
component of stockholders’ equity and requires |
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