一、合并会计报表的范围及其标准合并会计报表的合并范围是指纳入合并会计报表的子公司的范围。合并会计报表范围的确定,很大程度上取决于编制合并会计报表运用的合并理论,但是无论运用何种理论,都必须依据一定的合并标准,确定合并会计报表的范围。按照国际惯例,确定合并范围主 I. Scope and Standard of Consolidated Financial Statements The scope of consolidation of consolidated financial statements refers to the scope of subsidiaries included in the consolidated financial statements. The scope of the consolidated financial statements is largely determined by the merger theory used in the preparation of the consolidated financial statements. However, no matter which theory is used, the scope of the consolidated financial statements must be determined according to certain consolidation criteria. In accordance with international practice, determine the scope of the main merger