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一、通过调整合并范围操纵利润在新《企业会计准则——合并财务报表》颁布之前,我国对企业合并、编制合并报表的会计处理是根据财政部1995年发布的《合并会计报表暂行规定》执行的。《合并会计报表暂行规定》规定:“母公司在编制合并会计报表时,应当将其所控制的境内外所有子公司纳入合并会计报表的合并范围。”因此,哪些子公司纳入合并范围,哪些不纳入就成了关键问题。
I. Operating Profit by Adjusting the Scope of Consolidation Before the promulgation of the new Accounting Standards for Business Enterprises - Consolidated Financial Statements, China’s accounting treatment on the business combination and preparation of the consolidated financial statements was implemented in accordance with the Interim Provisions on Consolidated Accounting Statements issued by the Ministry of Finance in 1995 of. Interim Provisions on Consolidated Accounting Statements stipulate: “When preparing the consolidated financial statements, the parent company shall incorporate all the subsidiaries within its jurisdiction controlled by the Company into the consolidation of consolidated financial statements.” Therefore, which subsidiaries are included in the consolidation scope and which are not The inclusion has become a key issue.