企业会计准则第33号——合并财务报表（Accounting standards for Enterprises No. thirty-third - consolidated financial statements）.docVIP

企业会计准则第33号——合并财务报表（Accounting standards for Enterprises No. thirty-third - consolidated financial statements） Accounting standards for Enterprises No. thirty-third - consolidated financial statements Accounting standards for Enterprises No. thirty-third - consolidated financial statements Chapter I General Provisions Article 1 in order to standardize the preparation and presentation of consolidated financial statements, these standards are formulated in accordance with the accounting standards for enterprises and the basic standards of the day. The second consolidated financial statements refer to the financial statements which reflect the overall financial situation, operating results and cash flow of the enterprise group formed by the parent company and all its subsidiaries. A parent company is an enterprise (or subject, same below) with one or more subsidiaries. A subsidiary is an enterprise controlled by a parent company. The third consolidated financial statements shall include at least the following components: (I) consolidated balance sheet; (two) consolidated income statement; (three) consolidation of owners equity (or shareholders equity, the same below) statement of changes; (four) consolidated cash flow statement; (five) note. Fourth parent companies shall prepare consolidated financial statements. The translation of fifth foreign currency financial statements shall apply ((accounting standards for enterprises, date nineteenth, foreign currency translation) and Enterprise Accounting Standards No. thirty-first cash flow statement. The second chapter is the scope of consolidation The scope of the merger of the sixth consolidated financial statements shall be determined on the basis of control. Control refers to the power of an enterprise to determine the financial and business policies of another enterprise and to derive benefits from the operations of another enterprise. Seventh parent company directly or indirectly through subsidiaries, invested more than