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《企业会计准则第33号——合并财务报表》将于2007年1月在我国上市公司中实施。本文主要探讨了新准则对报表合并范围的规定同《合并会计报表暂行规定》的异同和新准则在报表合并范围方面同国际准则的比较。
Accounting Standards for Business Enterprises No. 33 - Consolidated Financial Statements will be implemented in China’s listed companies in January 2007. This article mainly discusses the new guidelines on the scope of the merger of the report with the “Provisional Regulations on Consolidated Financial Statements,” the similarities and differences between the new standard and the scope of merger statements with international standards comparison.