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作为中国会计准则体系与国际会计准则体系趋同的重点内容之一,合并财务报表尤其合并范围的判断标准一直是准则制定中的难点和焦点。本文采用准则评述与案例分析相结合的方式,指出实务中确定合并范围时存在的问题,提出准则完善建议和实务监管对策。
As one of the key contents of the convergence between the Chinese accounting standards system and the international accounting standards system, the standard of consolidation of consolidated financial statements, especially the scope of consolidation, has always been the difficulty and focus of the guidelines. In this paper, the combination of guideline and case analysis is used to point out the problems in determining the scope of consolidation in practice, and to put forward the suggestions of improving the guidelines and the practical supervision measures.