论文部分内容阅读
新《企业会计准则第33号——合并财务报表》(以下简称新准则),已经于2007年1月在上市公司正式实施。33号准则全面推行后,将取代以《合并会计报表暂行规定》为主体构成的合并财务报表规范。笔者拟就新准则下的财务报表合并问题进行探讨。
The new Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements (hereinafter referred to as the “New Standard”) was officially implemented in listed companies in January 2007. After the full implementation of the No. 33 Guidelines, it will replace the “Consolidated Accounting Statements Interim Provisions” as the main composition of the consolidated financial statements standard. The author intends to discuss the merger of financial statements under the new standard.