2014年新会计准则——合并报表准则的新旧差异比较.docVIP

PAGE PAGE 21 2014年新会计准则 ——合并报表准则的新旧差异比较 摘要：财政部于2014年2月修订了《企业会计准则第33号——合并财务报表》并规定修订后的合并财务报表准则于2014年7月1日开始执行。新准则的实施对企业会计处理影响重大。通过对2014年新版与2006年旧版进行分析对比，得出《企业会计准则第33号——合并财务报表》在母公司内容和附注要求、编制合并报表的主体、控制内容、多个投资方与被投资方权力关系界定、母公司性质、合并程序的编制、母子公司相互持股抵消处理、合并利润表中收益与费用抵消内容、合并利润表中少数股东权益列示、特殊交易会计处理等方面存在不同。 企业应针对不同及时进行会计处理，鉴于新旧准则在诸多方面都大相径庭，为了使财务人员能更准确地理解新准则，文章对合并财务报表新旧准则的差异进行了对比，旨在为财务人员应用新准则提供帮助，从而提高企业会计业务工作效率。 关键词：财务报表合并范围准则差异 Abstract：The Ministry of Finance revised Chinese Accounting Standards 33-- Consolidated Financial Statements in February 2014 and set out the revised consolidated financial statements in July 1st, 2014. The implementation of the new standard has great influence on the accounting treatment of enterprises. Through the 2014 version and the 2006 version of the analysis and comparison, that Chinese Accounting Standards 33-- Consolidated Financial Statements in the parent content and note requirements, the main body of the preparation of the consolidated financial statements, control content, merge program compilation, multiple investors and invested power relationship is defined, parent company properties, the parent company mutual shareholding offset processing, consolidated profit statement of income and expenses offset, the consolidated profit table minority shareholders rights and interests in listed, special transaction accounting processing etc. there are different. Enterprise should according to the different timely accounting, in view of the old and the new accounting standards in many aspects are very different, in order to make financial personnel can more accurately understand the new accounting standards, the differences of the consolidated financial statements of the old and new criteria for compared. It aims to provide help for the new financial personnel application standards, so as to improve the enterprise accounting work efficiency. Key words：Financial statements, Range of consolidated, Difference of the standards 一、 新准则出台的背景和意义 （一） 企业合并会计准则简述