Basic Theoretic Research On Consolidated Accounting Statements

With the increasing integration of the world and the progressive scale of multinational companies, a set of consolidated accounting statements that reflect the financial position, operating results and the prospect of the combined group as a whole are becoming more and more important.After becoming a member of WTO, China is also facing the impact of the global trend of business combination. However, since the research of consolidated accounting statements in China begin recently, the relative theories are still imperfect and numerous unsolved problems in practice still exist. So it is important both for theory and for practice to research on this topic, especially on some basically theoretic problems in it, which will be helpful to perfect the theory itself, to improve the development of the practice of consolidated accounting statements and to direct the formulating of relative accounting standards in China.This thesis firstly retrospects the process of the origination and development of the practice of consolidated accounting statements and the evolution of the relative accounting standards in different parts of the world. Then by greatly using the methods of normative and comparative analysis, this paper deeply discusses several basically theoretic problems, including combination concepts, combination methods, combination scope and combination discrepancy. And based upon those, the thesis tries to get the interrelated aspects together to form a basic theory framework of consolidated accounting statements, and creates the concept of "the pattern of consolidated accounting statements".