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A Study On The Consolidated Statements Under Complex Share-holding Structures

Posted on:2010-11-23Degree:MasterType:Thesis
Country:ChinaCandidate:J J ChaiFull Text:PDF
GTID:2189360278951615Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the development of the group companies and the capital market, the relationships which caused by the investments between companies become more and more complex. The relationship between parent and son companies is no longer simple. Multilayer and cross share-holding structures grow popular. The CAS(2006) makes the guidance for the consolidated statements but does not make it clear about the complex ones.This paper is a study of consolidated statements which bases on the systemization of consolidation theories and consolidation accounting standards. This paper is expected to make some contributions to the consolidation theory and practice. There are four main parts as follows:The first part is about the basic concepts which includes combination, consolidated statements and complex share-holding structure.The second part is about the consolidation theories. In this part, long-term equity investment, company combination and consolidated statements are considered as a linked whole. The theory questions include: the consolidation scope, the effect of different theories of combination on statements and the effect of different methods of combination which are under the complex share-holding structures.The third part is about the methods of the preparation of consolidated statements under complex share-holding structures. In this part, according to three kind of complex share-holding structures( multilayer, cross and multilayer-cross ) , different methods of preparation and their effects are discussed.The fourth part gives some suggestions to the consolidation problem. In this part, based on the summary of the whole study, the writer expresses some different opinions on the current accounting standards and also makes some suggestions about the complex consolidation.
Keywords/Search Tags:Consolidated statements, Multilayer share-holding, Cross share-holding, Multilayer-cross share-holding
PDF Full Text Request
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