Báo cáo Tài chính hợp nhất công ty vinamilk

Tom tat Bao cao Tai chinh hop nhat cong ty vinamilk: ...c hien tu giao dich Cong ty con ban tai san co dinh trong noi bo Tap doan thi khi xac dinh loi ich cua co dong thieu so, ke toan phai xac dinh phan lai hoac lo chua thuc hien can phan bo cho cac co dong thieu so va dieu chinh loi ich cua co dong thieu so. But toan dieu chinh: a) Loai tru thu nha...oc lap, ke toan phai lap Bang tong hop cac but toan dieu chinh. Bang tong hop cac but toan dieu chinh duoc lap cho tung chi tieu phai dieu chinh khi hop nhat theo mau so BTH 01-HN. Tren co so Bao cao tai chinh rieng cua Cong ty me va cac Cong ty con trong Tap doan va cac Bang tong hop cac but toan...Truong hop tach loi ich co dong thieu so, ke toan cong ty Vinamilk tien hanh tach khoan muc nay trong loi nhuan sau thue thu nhap doanh nghiep cua cac cong ty con khi lap bao cao tai chinh hop nhat. Loi ich co dong thieu so duoc xac dinh bang cach lay loi nhuan sau thue thu nhap doanh nghiep nhan (x...