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一、合并会计报表的理论 合并会计报表的理论决定着企业集团的界定,合并范围的确定以及合并方法的选择,对合并会计报表的编制具有重要意义。合并会计报表的编制把企业集团假设为单一的会计主体,在规定这种主体的界限时,有两个问题需要澄清:一是该主体的信息打算向谁提供;二是提供这种信息的目的何在。“母公司”集团概念认为集团会
First, the theory of consolidated financial statements The theory of consolidated financial statements determines the definition of enterprise groups, determine the scope of consolidation and the choice of the merger method, the preparation of consolidated financial statements of great significance. The preparation of consolidated financial statements assumes that a corporate group is a single entity of accounting. There are two issues that need to be clarified when defining the boundaries of such entities: first, to whom the information of the subject is intended; and second, the purpose of providing such information What is it. “Parent company ” Group concept think group meeting