Consolidated Financial Statements Studies

Combined financial statement is often considered one of three difficult problems in accounting region. Choosing this topic , I think , by systematic researching combined financial statement theory of foreign countries, that uniting our country reality can offer a piece of advice for building our country combined financial statement standard. Today in china, combined financial statement theory is in a exploratory condition, involved accounting standard about combined financial statement is not issued. Therefore, overall, systematic researching about combined financial statement not only has theory significance, but also reality significance.The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement; the fifth part is researching combined financial statement in china, it provide a piece of advice for building Chinese combined financial statement standard.