一合并会计报表理论的三种观点(一)第一种观点:对少数股东权益不予确认的所有权观所有权观点认为整个企业集团的终极所有者权益可分为母公司股东权益和子公司少数股东权益两部分,在合并报表中应该有且仅有母公司股东权益及与其对应的资产和负债,以便母公司股东准确了解自身实际 (A) the first point of view: the ownership of non-recognized minority shareholders view of ownership The view that the ultimate owner of the entire enterprise group equity can be divided into the parent company’s shareholders and minority interests of the subsidiary Two parts, there should be only the shareholders’ equity of the parent company and its corresponding assets and liabilities in the consolidated statements, so that the parent company shareholders can accurately understand their actual situation