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The Question In Consolidating The Accounting Statement And The Countermeasure Research In Our Country

Posted on:2005-10-05Degree:MasterType:Thesis
Country:ChinaCandidate:J M ShiFull Text:PDF
GTID:2156360125470838Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
It reflects the whole financial situation of enterprise group, the financial statements of management performance and cash flow synthetically to consolidate the accounting statement, accounting subject is whole economic activities which can be controlled by the parent company, it was an economic entity instead of the law entity that was emphasized here. The main body of the enterprise group does not the body of paying taxes, it is not the basis of profit distribution and paying taxes to consolidate the accounting statement, should be considered as the attached list of the specific statement of parent company.The investor and user of other accounting statement, through the accounting information that accounting statement offer, find out about comprehensive strength of the enterprise group and the development prospect that comes, and making the investment decision finally. So, it should be standardization, rationalized to consolidate the accounting statement. Here, in this paper I have a talk on one's own view about several questions of our country in consolidate the accounting statement.At first, the paper explained the consolidating theory of the accounting statement, then explained the questions and reasons of the statement, indicated the problem of consolidating the accounting statement.Secondly, divide three chapters to study on the question of consolidating the accounting statement, offer the reasons and suggestions of improving.
Keywords/Search Tags:Consolidated accounting statement, Consolidated Quotation, Consolidated range.
PDF Full Text Request
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