新准则下合并-母公司报表的分工及其影响（）.docVIP

新准则下合并-母公司报表的分工及其影响（） The division and influence of consolidated parent company statements under new standards 2010-6-11 10:59, Lu Zhengfei, Zhang Huili First, the question raised 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 guidelines, the parent companys statements will no longer be accounted for in the subsidiary company attributable to shareholders of the parent company, realized and undistributed profits. As for the changes mentioned above, the explanation of accounting standards for enterprises has been explained and explained as follows: first, in order to coordinate with the provisions of the accounting standards for enterprises - No. thirty-third - consolidated financial statements. 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. The two is to avoid the parent company actually declared dividends or profits before the parent company to advance cash, cash dividends or profits, etc.. Three is in line with the relevant provisions of the international financial reporting standards. 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 statement