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一、直接合并法的由来财政部会计司编写的《企业会计准则讲解2010》(以下简称《讲解》)第三十四章中规定:“合并财务报表准则也允许企业直接在对子公司的长期股权投资采用成本法核算的基础上编制合并财务报表,但是所生成的合并财务报表应当符合合并财务报表准则的相关规定”。解读以上规定:(1)上述规定,是采用直接合并法合并财务报表(以下简称合并报表)的依据和由来。(2)以上规定还对采用直接合并法设置了附加条件,即生成的合并报
I. The Origin of the Direct Merger Law The 34th chapter of “Explanatory Accounting Standards for Business Enterprises 2010” (hereinafter referred to as “Interpretation”) prepared by the Accounting Department of the Ministry of Finance stipulates that: “The consolidated financial statements standards also allow the enterprises directly in the subsidiaries The long-term equity investment is prepared on the basis of the cost method and the consolidated financial statements are prepared, but the resulting consolidated financial statements should comply with the relevant provisions of the ”Consolidated Financial Statements". Interpretation of the above provisions: (1) The above provisions, is based on the direct merger method of consolidated financial statements (hereinafter referred to as the consolidated statement) basis and origin. (2) The above provisions also set an additional condition for the adoption of the direct consolidation method, that is, the resulting consolidation report