合并会计报表的讲解（二）（接上期）五、合并报表举例综上所述母公司需要编制合并报表的时期有二：一是取得控股权时（或收买时）；二是取得控股权后每个会计期间（年或季度）决算时，另外跨期调整问题由于比较复杂准备单独讲。１．母公司取得对子公司的控股权时假设某航... Explanations on Consolidated Financial Statements (II) (Continued) V. Examples of Consolidated Statements In summary, there are two periods in which the parent company needs to prepare consolidated statements: one is when the controlling right is acquired (or at the time of acquisition); the other is after the acquisition of the controlling right A fiscal period (year or quarter) accounts, the other intertemporal adjustment problems due to more complex preparation separately. 1. When the parent company acquires the controlling stake in the subsidiary, suppose a certain airline ...