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在新会计准则中合并报表作为企业集团规定编制的正式会计报表,是反映企业集团整体财务状况、经营成果和现金流量的财务报表。本文对合并财务报表进行了介绍,并探讨了新会计准则的颁布对企业集团合并报表的影响。
Consolidated statements in the new accounting standards are the official financial statements prepared as required by the enterprise group and are the financial statements that reflect the overall financial position, operating results and cash flows of the enterprise group. This article introduces the consolidated financial statements and discusses the impact of the promulgation of the new accounting standards on the consolidated statements of the enterprise group.