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一、确定合并会计报表的合并范围的意义合并会计报表合并范围是指纳入合并会计报表编报的子公司的范围,主要明确哪些子公司应当包括在合并会计报表编报范围之内,哪些子公司应当排除在合并会计报表编报之外。合并会计报表合并范围的确定,在很大程度上取决于编制合并会计报表所运用的合并理论。如运用母公司理论,则主要以对其他企业的
I. Determination of Consolidated Scope of Consolidated Financial Statements The scope of consolidation of consolidated financial statements refers to the scope of subsidiaries included in the consolidated financial statements. It mainly defines which subsidiaries should be included in the scope of the consolidated financial statements and which subsidiaries Should be excluded from the consolidated financial statements outside. The determination of consolidation range of consolidated financial statements depends to a large extent on the consolidation theory used in the preparation of consolidated financial statements. If the use of the parent company theory, then mainly to other enterprises