论文部分内容阅读
一、西方合并会计概况 在合并会计领域中,无论是理论上还是实务上,各国之间都存在很大的差别。以下是有代表性的五个主要西方国家和日本的合并会计概况。 1.美国 美国的合并会计实务主要基于母公司概念。一般遵循证券交易委员会(SEC)的条例和有关会计标准。属证券交易委员会所辖范围内的公司每年一般要呈送合并报表和母公司财务报表(这些报表一般不公开),还要
First, the Western consolidated accounting overview In the field of consolidated accounting, both in theory and practice, there are great differences between countries. The following is a summary of the consolidated accounting of the five representative major Western countries and Japan. 1. United States The United States’ consolidated accounting practice is based primarily on the parent company concept. It generally follows the Securities and Exchange Commission (SEC) regulations and relevant accounting standards. Companies within the jurisdiction of the Securities and Exchange Commission generally submit consolidated statements and parent company financial statements each year (these statements are generally not disclosed), but also