Study On Consolidation Scope Of Consolidated Financial Statements

Consolidated financial statement is a difficult point and focus of contemporary accounting studies, while the quality of consolidated financial statement is deeply up to consolidation scope. So explicit the scope is premise. As we all known that the problem of how to define the scope has not got thorough settlement in China. It will get constantly supplement and revision with the economy development and new problems existing. So we say that study on consolidation scope of consolidated financial statements is of theoretical and realistic meaning.This dissertation regards consolidation scope as research object, introduces relevant theory of consolidated financial statement, advances five principles to explicit the scope. It makes comparison between Chinese regulations and foreign regulations of consolidation scope after introduction, then make analyze the domestic and international difference. It studies on the existing questions of Chinese regulations from two respect, at the same time puts forward the solution in order to perfect relevant regulations. At last it summarizes the full dissertation, proposes innovation of this text and insufficiency, points out the trend of future study.