企业合并财务报表的研究（Study on enterprise consolidated financial statements）.docVIP

企业合并财务报表的研究（Study on enterprise consolidated financial statements） Study on enterprise consolidated financial statements Abstract: in February 15, 2006, the Ministry of Finance officially issued a new enterprise accounting standards system Chinas accounting career is expected to enter a new historical stage. The guidelines are international entities that are now in common use Based on the theory, the scope of the merger is determined by the control theory, and the compilation of the consolidated financial statements is relatively complete Surface regulation. Studying the consolidated financial statements is necessary for enterprises to implement the regulation accurately. Key words: consolidated financial statements; comparison; research 1, the historical evolution of Chinas consolidated financial statements The accounting standards for enterprises issued by the Ministry of Finance in November 1992 stipulates: enterprises foreign investment. In the case of more than half of the capital of the enterprise being invested, or in fact having the right to control the invested enterprise, it shall be compiled Consolidated financial statements. This is the earliest normative document on the compilation of consolidated financial statements in china. In February 1995, the Ministry of Finance formulated and promulgated the Interim Regulations on consolidated financial statements, which were consolidated assets for enterprises Guidelines are provided for the presentation of financial statements. The Limited by Share Ltd accounting system, issued on January 1998, will Accounts and accounting statements and the enterprise accounting system promulgated in December 2000 further Interim Provisions on accounting statements made supplementary provisions. Since the implementation of the Interim Provisions of the consolidated financial statements, the practice of guiding the compilation of consolidated financial statements has been made Face plays a very important role, however, with th