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随着我国经济的高速发展,大企业在加速形成,子公司形式的多种多样,使得与此相关的企业合并也变得越来越复杂。在06版准则中,《企业会计准则第33号——合并财务报表》的合并范围,在金融工具日新月异的发展下,已经明显不能满足准则对于企业会计指导与规范的需要;加之中国企业会计准则与国际财务报告准则正进行全面趋同的大背景,此次CAS第33号准则的修订,无疑可以深化合并范围的判断,为报表使用者提供更透明的披露的财务信息。
With the rapid economic development in our country, the formation of large enterprises is accelerating. The variety of the forms of the subsidiaries makes the business merger associated with them more and more complicated. In the 2006 version of the Guidelines, the scope of the consolidation of “Accounting Standards for Business Enterprises No. 33 - Consolidated Financial Statements”, with the rapid development of financial instruments, has obviously failed to meet the requirements of the Guidelines for the guidance and regulation of enterprise accounting. Coupled with the Chinese Accounting Standards for Business Enterprises With the background of full convergence of IFRSs, the revision of CAS No. 33 will undoubtedly deepen the scope of consolidation and provide more transparent disclosure financial information to the users of the reports.