新准则下合并-母公司报表的分工及其影响（Under the new guidelines with division and influence of the parent companys statement）.docVIP

新准则下合并-母公司报表的分工及其影响（Under the new guidelines with division and influence of the parent companys statement） Under the new guidelines with division and influence of the parent companys statement 2010-6-11 10:59 Lu Zhengfei Zhang Huili A problem is put forward China in January 1, 2007 from the implementation of the new accounting standards (hereinafter referred to as the new standard), long-term equity investment enterprises in subsidiaries is accounted for using the cost method in daily accounting and the parent company of the individual financial statements and in the consolidated financial statements, when adjusted for equity method. Compared with the old criteria, the report has been no longer the parent company accounting subsidiary attributable to shareholders of the parent company, and undistributed profit. For these changes, enterprise accounting standards on made the following explanation: one is the order in accordance with the Enterprise Accounting Standards No. thirty-third - consolidated financial statements coordinated. The holdings of investments in subsidiaries, in the consolidated financial statements for the subsidiary companys assets and liabilities into equity method embodies the essence of the cost method is adopted for the investment in daily accounting of the parent company and the individual financial statements, can make the information more comprehensive, fully reflect. Two can be avoided in the subsidiary actual dividend declared or profit before the parent company to advance funds to distribute cash dividends or profits etc.. The three is the relevant provisions and international financial reporting standards coordination. The standard setters on long-term equity investment accounting method in addition to the influence factors of international convergence of the adjustment, from the following two aspects: (1) in the current requirements of listed companies also disclosed in the consolidated statements and the parent company statements of du