国际会计准则---合并和单独财务报表(国外英文资料).doc

国际会计准则---合并和单独财务报表(国外英文资料) International accounting standards - mergers and individual financial statements International Accounting Standards No. twenty-seventh, revision 200X Range 1. the Guidelines shall apply to the compilation and presentation of consolidated financial statements of conglomerates under the control of the parent company. 2. this standard does not deal with the accounting methods of enterprise merger and its impact on the consolidated financial statements, including the merger goodwill of enterprises (see International Accounting Standards No. twenty-second enterprises merge (revised 1998)). 3. the Guidelines shall also apply to the accounting of subsidiaries, jointly controlled entities and joint ventures in separate financial statements of the parent company, the joint venturer or the investor. 4. separate financial statements is preparing consolidated financial statements except in accordance with the requirements of this standard outside, or in addition to the financial statements financial statement preparation of IAS thirty-first: financial report interests in joint ventures or International Accounting Standards No. twenty-eighth: the joint venture investment requirements. The financial statements expressed in the eighth and ninth paragraphs are also separate financial statements. Definition 6. the terms used in these standards are: Control refers to the control of an entitys financial and operating policies, and to obtain benefits from the entitys business activities in power. An entity that is controlled by another entity (as a parent company), including an unincorporated entity, such as a partnership. A parent company, an entity that owns one or more subsidiaries. Group means the parent company and all its subsidiaries. Consolidated financial statements refer to group financial statements prepared by the group as a single economic entity. Minority interest refers to the part of the profits and losses of the subsidiary company and the net