合并财务报表的相关问题-毕业论文外文翻译.docxVIP

PAGE word文档 可编辑 附　录 Consolidated accounting statement is one of the four major difficult problems nowadays acknowledged internationally, Scope of consolidated accounting statement is its foundation and important prerequisite. No matter in IAS27 or in consolidated accounting statement issued by other country, scope is the most important part in the standards, and be put premier. On the other hand, the research of scope come down to the connotation of control powers in enterprise group, it is not only concerned by holding company and subsidiary, but also the attention focus by investor and creditor. Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group financial reports. The Introduction of concept The consolidated financial statements by the parent company refers to the parent and subsidiary companies, enterprises group as an accounting entity, which reflects the comprehensive enterprise group financial position, operating results and cash flow statements. The consolidation of financial information is an important aspect to be taken into consideration by financial directors and politicians in the decision making process. Furthermore than a precious management tool for politicians and technicians, the consolidation of financial information also contributes towards strengthening the transparency of information, for citizens as well as for other interested organizations. Consolidation produces a single set of financial statements – Balance and Income Statements. as well as the budgetary control sheet of the Public Groups revenue and expense, as if this was a single entity. The consolidation of financial information is not only a valuable management tool for politicians and technician but it also contributes to strengthen information transparency both for citizens and other interested parties. Consolidation enables us to obtain a single set of fina