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合并财务报表最早出现在19世纪末20世纪初的美国第一次兼并浪潮期间。随着企业规模的迅速扩大和跨国公司的发展,合并会计报表问题逐渐成为国际会计五大难题之一。我国新的企业会计准则体系于2006年2月15日颁布,并且从2007年起在上市公司率先实行。其中的第33号准则《合并财务报表》是用来规范我国合并财务报表编制的一个准则。该准则以国际上普遍使用的实体理论为基础,以控制作为确定合并范围的依据,对合并财务报表的编制做出了较为全面的规范。本文着重论述新准则的十大变化及其原因。
The consolidated financial statements first appeared during the first wave of U.S. mergers in the late 19th and early 20th centuries. With the rapid expansion of business scale and the development of multinational corporations, the problem of consolidated financial statements has gradually become one of the five major problems in international accounting. China’s new system of corporate accounting standards promulgated on February 15, 2006, and from 2007 onwards in the first listed company. One of the guidelines No. 33 “Consolidated Financial Statements” is used to regulate China’s consolidated financial statements of a guideline. The standard is based on the commonly used substantive theory in the world. With control as the basis for determining the scope of consolidation, the standard for the preparation of the consolidated financial statements is fairly comprehensive. This article focuses on the ten major changes in the new guidelines and their causes.