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随着企业合并,企业跨行业、跨地区、甚至跨国界的经营日益频繁,分部报告作为合并报表必要的解释与补充,其重要性日益突显。本文结合我国分部报告准则的应用,探讨了应用中存在的若干问题,并对准则的完善提出了相应的建议。
As mergers and acquisitions have taken place, businesses are increasingly operating across industries, trans-regions and even across borders. As a necessary explanation and supplement to the consolidated financial statements, segment reports have become increasingly prominent. Based on the application of the reporting guidelines in our country, this paper discusses some problems existing in the application and puts forward corresponding suggestions on the perfection of the guidelines.