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合并会计报表理论的探讨,一向是会计公认的难题之一,也是会计界中长年焦点问题。企业合并会计方法的挑选和合并财务报告的编制都是合并财务报表研究方面较为重要的,本文对基于实体理论下的财务报表合并的会计问题做出多方面的分析,以表述其可研究性。
The discussion of the theory of consolidated financial statements has always been one of the problems recognized by accounting and also a major issue for the accounting profession in many years. The selection of consolidated accounting methods and the preparation of consolidated financial statements are all important aspects in the study of consolidated financial statements. This article analyzes the accounting problems based on the merger of financial statements under the entity theory in order to expound its feasibility.