论文部分内容阅读
针对新会计准则下财务合并报表进行简单论述,基于实践分析明确当前新会计准则下合并报表存在的问题,主要表现在注重形式而忽略实质,缺乏明确的合并范围以及合并的规则存在矛盾等方面,并提出明确合并报表的范围,注重实质控制的效果;补充合并报表的方式,确保工作的有序开展以及制定相应的管理对策,更好的实施会计准则等相关改进建议。
In the light of the simple analysis of the financial statements under the new accounting standards and the analysis of the problems existing in the consolidated financial statements under the current new accounting standards based on the practical analysis, the problems mainly lie in the problems of focusing on form, ignoring the substance, lacking a clear scope of consolidation, and the contradictory rules of the merger, And put forward a clear scope of the consolidated statements, focusing on the effect of substantive control; supplementary consolidation of statements to ensure the orderly conduct of work and to develop appropriate management strategies, and better implementation of accounting standards and other related suggestions for improvement.