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随着时代的不断发展,财务会计也在不断的发展,尤其是在2009年初的全球金融危机之后,财务会计的改革开始加速,越来越多的业类专家认识到,以往的财务会计准则已经不能适应时代的需求,故而制定了新的会计准则,而合并财务报表也是会计改革的重要目标。本文就新会计准则下合并财务报表的特点进行深入的探讨与研究,并对如何进行会计处理提出了几点看法,希望能对合并财务报表有一定的帮助。
With the continuous development of the times, financial accounting is also constantly evolving. Especially after the global financial crisis in early 2009, the reform of financial accounting began to accelerate. More and more industry experts realized that the previous financial accounting standards Can not meet the needs of the times, therefore, formulated new accounting standards, and consolidated financial statements is also an important goal of accounting reform. In this paper, the new accounting standards consolidated financial statements under the characteristics of in-depth discussion and research on how to carry out accounting treatment made a few observations, hoping to have some help on the consolidated financial statements.