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企业集团通过编制规范、合理的合并报表,为企业股东、管理层、债权人等报表使用者提供有用的会计信息。合并报表的编制及披露已成为会计行业中的一项重要课题和任务。其中合并范围的确定是影响合并报表相关性和准确性的主要因素之一。合并范围的准确与否,直接影响着合并报表提供信息的准确性和有用性。本文对美国公认会计原则、国际会计准则以及我国《会计准则》对企业合并报表的合并范围规定进行了分析、对比,三者既有相同点,都体现了“实质”上的控制,但又有细微区别,美国公认会计原则对“暂时控制”是不纳入合并范围的规定;国际会计准则对“子公司会因其经营活动不同于集团的其他企业而被排除在合并范围之外”的规定等等。最后,本文认为我国目前的合并会计报表准则中“需要对母公司和子公司的关系进行重新认定的情况”、“合并特定目的实体的规范”、“非同质排除的改进”、“暂时控制”等几个方面可以借鉴美国公认会计原则与国际会计准则的相关规定。
Enterprise groups through the preparation of standardized and reasonable consolidated statements for corporate shareholders, management, creditors and other statements provide useful accounting information. The preparation and disclosure of consolidated financial statements has become an important issue and task in the accounting profession. The determination of scope of consolidation is one of the main factors affecting the relevance and accuracy of the consolidated financial statements. The accuracy of the consolidation scope directly affects the accuracy and usefulness of the information provided in the consolidated statements. This article analyzes and contrasts the generally accepted accounting principles in the United States, the international accounting standards and the accounting standards in our country. It shows that the three have both the same points and the controls on “essence ”. However, There are subtle differences, the United States generally accepted accounting principles of “temporary control ” is not included in the scope of the provisions of the international accounting standards for “subsidiary because of its business activities are different from the group of other enterprises were excluded from the scope of the merger Outside ”provisions and so on. Finally, this paper considers that the current “Consolidated Statement of Specific Purpose Entities” in the current “Consolidated Statements of Accounting Standard”, “Re-affirming the relationship between parent company and its subsidiaries”, “ ”,“ Temporary control ”and several other areas can learn from the United States generally accepted accounting principles and the relevant provisions of international accounting standards.