The Impact Analysis Of New Accounting Standards On The Consolidated Financial Statements

With the gradual formation of the Group, as well as the emergence of a new wave of mergers, the parent company reflect the economic information lonely that has been unable to meet the needs of information users, in order to reflect the group's financial operations, the consolidated financial statements have emerged. Our country preparation of consolidated financial statements since the history of 10 years, with the deepening of China's economic system reform, resulting in the continuous development of accounting reform, and enhance the diversity of the property rights of the investors in the quality of information request, but the original criteria information system can no longer meet the needs of the users of information. Conform to the development of accounting, China promulgated the new accounting standards to regulate the accounting activities, the paper in the new accounting standards system study its impact on the consolidated financial statements.First of all, on the practice of foreign consolidated statements from the foreign consolidated statement of the study, and get on China's preparation of consolidated statements of the Enlightenment. The preparation of our consolidated statements is in the establishment of successful experience from abroad and on the basis of the development of China's national conditions. Subsequently, this paper from the merger theory, the scope of the merger, the combined method and the merger of content, and compare an analysis of the internal system of the old and new criteria for their impact on the consolidated financial statements, and from the need to improve the proposal. Finally, the focus of this chapter, the distinction between the various statements (including the merger so far has been the preparation of the balance sheet, consolidated income statement, consolidated cash flow statement, as well as the merger of the new owner's equity table), from theoretical analysis of the combined new guidelines the impact of statements, and the examples.Therefore, the general framework of this paper is to study and summary statements at home and abroad combined experience in the theory and practice, on the basis of the new accounting standards on the consolidated financial statements the impact of the merger on the one hand reflects the importance of statements, on the other hand for the future study the development of a certain reference value.