親会社説とは、連結財務諸表は連結財務諸表は親会社のために作成されるべきと考え方をいいます。
資本に関しては、連結財務諸表の親会社の財務諸表の延長線上に位置づけて、親会社の株主の持分のみを反映させる考え方です。
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EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
