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合并报表中合并范围问题是合并报表的前提,其重要意义不可忽视。本文借鉴相关会计准则的先进经验,并结合自己在学习过程中对此问题的理解和研究,对我国混合控制情况确定合并范围存在的有关问题提出解决构想,主要是对我国以前的会计准则中关于此方面有关规定作进一步规范,并且在此基础上混合控制确定合并范围的规范建议。
The scope of consolidation in the consolidated statement is a prerequisite for the consolidation of the report, and its significance cannot be ignored. This article draws lessons from the advanced experience of relevant accounting standards, and combines its own understanding and research on this issue in the learning process. It proposes a solution to the issues related to the determination of the scope of consolidation in China’s mixed control situation, mainly related to the previous accounting standards in China. The relevant provisions in this regard are further regulated, and based on this, a mixed control of the specification of the scope of consolidation is proposed.