论文部分内容阅读
在财务会计中,合并财务报表一直是世界各国公认的财务会计四大难题之一,中外会计学者一直对其中某些问题存在争议。2006年,财政部颁发了新会计准则,在我国国情的基础上按照国际会计准则的要求对合并财务报表进行了修订。本文主要探讨了新会计准则下合并财务报表会计处理,并且在此基础上提出了企业更好地应用新准则应注意的问题。
In the financial accounting, the consolidated financial statement has been one of the four major problems of financial accounting in all countries in the world. Chinese and foreign accounting scholars have been controversial about some of them. In 2006, the Ministry of Finance issued new accounting standards and revised the consolidated financial statements on the basis of China’s national conditions in accordance with the requirements of International Accounting Standards. This paper mainly discusses the accounting treatment of the consolidated financial statements under the new accounting standards, and on this basis, puts forward the problems that enterprises should pay attention to to better apply the new standards.