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合并财务报表是综合反映母公司和子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报告。合并财务报表合并范围的准确与否,直接影响着合并报表提供信息的准确性和有用性,因而对约束这种会计行为的规范就有较高的质量要求。近年来随着经济发展和并购的兴起,合并财务报表合并范围规范一直在不断完善。2007年1月1日,我国新会计准则的实施具有里程碑式的意义,本文试图立足于新准则对财务报表合并范围规定的变化,结合旧准则和国际会计准则,从理论上和实务上对我国集团企业的财务报表合并中未确认投资损失问题进行探讨,并对为我国进一步完善合并财务报表中未确认投资损失提出一些建设性意见。
The consolidated financial statements are the financial statements that comprehensively reflect the overall financial position, operating results and cash flows of the enterprise groups formed by the parent company and its subsidiaries. The accuracy of the consolidation scope of the consolidated financial statements directly affects the accuracy and usefulness of the information provided in the consolidated financial statements. Therefore, the regulation on the accounting behavior of the consolidated financial statements has higher quality requirements. In recent years, with the economic development and the rise of mergers and acquisitions, the scope of consolidation of consolidated financial statements has been constantly improved. January 1, 2007, China’s implementation of the new accounting standards milestone, this article attempts to base on the changes in the new guidelines for consolidation of financial statements, combined with the old and the international accounting standards, in theory and in practice on China The Group did not confirm the loss of investment in the consolidation of the financial statements of the group enterprises and provided some constructive suggestions for further improving the unrecognized investment losses in the consolidated financial statements.