论文部分内容阅读
在会计准则国际趋同的大背景下,合并财务报表准则的修订与完善显得十分必要。文章通过对比2014年修订发布与2006年发布的企业合并报表准则,从合并主体、合并范围、合并财务报表的编制程序、特殊交易及衔接规定等角度进行分析,考察准则的变动情况及其影响,最后从完善准则应用指南、扩展人才培养路径等角度提出建议。
Under the background of international convergence of accounting standards, it is very necessary to revise and improve the standards of consolidated financial statements. By comparing the 2014 revised release with the 2006 consolidated corporate reporting standard, the article analyzes the changes of the standards and their influences from the perspective of consolidation entities, scope of consolidation, preparation of consolidated financial statements, special transactions and provisions of convergence. Finally, suggestions are put forward from the aspects of improving the guideline of applying the guidelines and expanding the path of personnel training.