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本文根据我国会计准则中有关合并会计报表合并范围的相关规定,指出了企业合并财务报表编制中合并范围存在的问题,并提出了相应的改进建议。
This article points out the problems existing in the scope of consolidation in the preparation of the consolidated financial statements according to the relevant provisions in the accounting standards of China for the consolidation scope of consolidated financial statements and puts forward corresponding suggestions for improvement.