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合并会计报表专题讲座（二）李玉环（一）合并会计报表的合并范围合并会计报表包括合并资产负债表、合并损益表和合并财务状况变动表等内容。合并会计报表编报范围是指纳入合并会计报表编报的子公司的范围，主要明确哪些子公司在合并会计报表反映的范围内，哪些子公司排除...
Consolidated Financial Statements Session II Li Yuhuan 1. Consolidation of Consolidated Financial Statements The consolidated financial statements include the consolidated balance sheet, consolidated income statements and consolidated statements of changes in financial position. The scope of consolidation of consolidated financial statements refers to the scope of subsidiaries included in the consolidated financial statements, which mainly clarifies which subsidiaries exclude which subsidiary within the scope reflected in the consolidated financial statements ...