国际会计准则和我国的企业会计准则均允许使用成本法编制合并财务报表,相比于权益法,在成本法基础上直接编制合并财务报表的操作更加简单、也更容易理解。本文将探讨在成本法基础上如何编制合并财务报表。 International Accounting Standards and Chinese Accounting Standards for Business Enterprises all allow the preparation of consolidated financial statements using the cost method. Compared with the equity method, the direct and cost-effective preparation of consolidated financial statements based on the cost method is simpler and easier to understand. This article explores how to prepare consolidated financial statements based on the cost method.