The Change In Shareholding Ratio Is Not The Same Control Of The Consolidated Financial Statements Prepared By The Study

With the development of global economy integration, enterprises must quickly get the advantage in the competition and cooperation to survive. So, enterprises merger become more and more. The impact of mergers is:a large number of enterprises need to prepare consolidated financial statements.To making consolidated financial statements is one of the enterprise accounting difficult problems, and professional quality of accounting personnel must be very high. At the same time, the relevant accounting standards currently performed in China contain some flaws, although they have been modified several times. Therefore, the enterprise accounting personnel have much confusion about making consolidated financial statements.Based on the reality of enterprises, the article selects equity tradings and capital businesses and study carefully non common control consolidated financial statements with the change of the shareholding ratio. Summarize the way of preparing consolidated financial statements when the proportion of shareholding changes. Focuse on the uncertain matters of the enterprise accounting standards in China when study. Based on study of the Consolidation theory and understanding of the relevant accounting standards, combined with my practical work experience, the paper gives the related conclusions and suggestions.The target readers of this paper are the financial personnels who need to prepare non common control consolidated financial statements. I hope to help them with their correctly understanding the relevant accounting standards and their correctly preparing non common control consolidated financial statements.