Research On Consolidation Scope Of Consolidated Financial Statement

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 the explicit scope is premise. On the other hand, the research of consolidation scope concerns the connotation of control powers in enterprise group. It is not only concerned by holding company and subsidiary, but also focused on by investors and creditors. Defining a suitable and rational consolidation scope is of theoretical and realistic meaning for the standardization of enterprise group's financial reports.This dissertation regards consolidation scope as research object, introduces relevant theory of consolidated financial statement, and makes comparison between Chinese regulations and foreign regulations of consolidating scope after introduction. On the basic of analysis above, the author gives some advisable suggestions on Chinese related regulations of consolidation scope. In addition, for the integrality of the article, it discusses the accounting treatment of consolidated financial statement while the consolidation scope changing. The thesis can be classified as six parts. The background and meaning of this topic is showed in the first part. In the following part, it introduces relevant theory of consolidated financial statement. In the third part, the author...