新会计准则合并报表分析

合并会计报表一直被公认为会计界难题之一,我国新准则体系对原有合并报表方面的规定进行了全面的修正和改进。本文从新准则与旧规定及与国际会计标准的比较分析入手,着重分析合并会计理念对执行新准则合并实务的影响并做简要评述。

The Analysis on the New accounting Standards for Business Combinations and Consolidated Financial Statements

Consolidated financial statement is one of the four acknowledged difficulties in accounting operation. Our government has issued the new accounting standards on consolidated financial statements and business combinations. Besides the plain explanation of the changes from old regulations, this paper also analyzed the similarities and differences between Chinese new accounting standards and international accounting standards in respect of consolidated financial statements and business combinations, realized the new standards abiding by entity theory and elicited the influence on consolidated financial statements. At last we will make a laconic comment.