Consolidated Financial Statements Studies

Consolidated accounting statements are one of the accountings three complicated problems the international consider. In order to promote the practice of consolidated accounting statements to carry out deeply, theory system of consolidated accounting statements which is from beginning to end and logically must be established, in the article trailing the track of theory development of world consolidated accounting statements the theory arrangement of ideas model of consolidated accounting statements is the first presented and the specific contents are explained: from the economic of enterprise group economic entity, through analyses of consolidated method and consolidated concept and their relation, at last staying method selecting of practice of consolidation accounting statements.To theory and practice of consolidated accounting statements the international group conduct two quality coordination in two scope: One is IASC conducts international coordination through IAS and the other is E.E.C conducts coordination with legislation form though NO.7 order of their committee for there are differences of the practice of consolidated accounting statements in the world.At present, compiling of consolidated accounting statements in China is popular, but the regulation of it is sluggish. When < is made ,in order tobring into play effectively function of consolidated accounting statements, China should permit adopting purchase method and pooling of interests method and the main reason is the fair value of consolidated enterprise in consolidation of exchanging stock with the actual economic environment is difficult to get, so purchase method can not be used; as consolidated concept ,China should abandon parent corporation concept and adopting unity concept which is popular in the world, at the same time improvingthe three particular problems--the accounting handling of goodwill,offsetting of drawing surpluses accumulation fund and consolidated taxesof the method of paying taxes influence consisting in compiling the consolidated accounting statements.