Research On Our Country's Scope Of Consolidated Accounting Statement

Consolidated accounting statement is one of the four major difficult problems nowadays acknowledged internationally, Scope of consolidated accounting statement is its foundation and important prerequisite. No matter in IAS27 or in temporary standards of consolidated accounting statement issued by our country, scope is the most important part in the standards, and be put premier. On the other hand, the research of scope come down to the connotation of control powers in enterprise group, it is not only concerned by holding company and subsidiary, but also the attention focus by investor and creditor. Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.Combine the definition to control of International Accounting Standard committee (IASB), this article suggest that the ascertain to scope should insist quality standard linked with quantity standard, qualitative analysis linked with rational standard. The scope of some exceptional situation need to judge by the principle of essential heavier than form. The ascertain to scope in multinational-corporations should analyze the material question within actual situation. Make a difference between confirm the control power to subsidiary and calculate its minority equity, and consider both additive principle and multiplicative principle. On the other hand ,we should confirm application to Treasury Stock and Conventional Approaches in the condition of reciprocal investment. The question of scope changed in the middle of a year, such as the ascertain to date and the number of beginning, select the combination method to period statement and the disposal to the question of inside trade's unconsummated profit, should be solved by the real control's exist and must meet the integrative rule's need. At last ,we should give more clear definition about the scope of joint-venture company and cooperate company.On the whole, our country should give more attention to scope problems in new standards, not only utilize international traditions, but also consider our country's situation. The conception of new consolidated accounting statements standards should accord with the frame of financial accountant concept, in order to incarnate the scientific and precise of standards. And it should also pay more attention to the harmony of the pertinence and reliability of accountant information.