Study On Correlative Problems Of Consolidated Accounting Statements

With the increasing integration of the world and joining in the WTO, the enterprise combination, especially the acquisition will become one of the most important features of Chinese economy in a long time. In the condition of economy, the consolidated accounting statements that reflects the financial position, operating results and the prospect of the combined group as a whole is becoming more and more important.Consolidated accounting statements is considered as one of the three difficult problems by the international accounting field. Because it not only is a complicated accounting operability problem but also is a controversial topic that contains many theory schools. The theory frame and method system have been formed in the research process by the theory and practice fields of western developed countries. Because consolidated accounting statements arose late in China, there are many problems about the theory and practice of consolidated accounting statements, which need to be solved. We need to take example by the international practice and cohesion our county's practical circumstance so as to choose suitable theory and practice when we establish concrete consolidated accounting statements standard in the future. This paper studies on some accounting problems of China consolidated statements on the base of reference a great lot literatures. I hope it will be helpful to perfect the theory and guide the practice of consolidated accounting statements.In the discussion of combination theory, this paper introduces the academic origin and characteristic about ownership theory, main body theory, parent company theory. Then this paper compares the difference of three combination theorys and indicates the rationality and localization of each combination theory. Looked on the question from the viewpoint of development, the main body theory will be the main combination theory.This paper analyses the characteristic of purchase method and pooling of interest. After the comparion of two methods, it indicates that pooling of interest controls profit easier than purchase method. As a result pooling of interest will be revocated in internation. But it has the base of choosing pooling of interest in Chinese exchanging stocks combination. So two methods can exist in our country at the same time.Combination price margin is the own problem in China. It consists many distinct...