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本文从同一控制下合并范围的界定、企业合并财务报表编制的原则以及报表编制的程序三个方面对同一控制下企业合并财务报表的编制问题进行探讨。
This article discusses the compilation of the consolidated financial statements under the same control from three aspects: the definition of the scope of consolidation under the same control, the principle of the preparation of the consolidated financial statements and the preparation of the statements.