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Consolidated financial statements

Author: LiFeng
Tutor: WuZhangWen；SunCanMing
School: Central South Forestry University
Course: Ecology ( travel Accounting)
Keywords: Consolidated Financial Statements Combined theory The purchase method Pooling of interest method Eliminations Offsetting entry Offset
CLC: F231.5
Type: Master's thesis
Year: 2001
Downloads: 504
Quote: 0
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Abstract


With the advent of enterprise groups , financial information needs for the enterprise group as a whole in order to meet the users of financial statements of the parent , the parent company must prepare consolidated financial statements . The consolidated financial statements is a problem in the field of financial accounting the largest and most complex and controversial issues . The preparation of the consolidated financial statements , a clear concept is very important. Some of the concepts described in the paper , such as the concept of Group goodwill . The consolidated financial statements of the combined theory is of great significance for the preparation of financial statements . According to the theory of the consolidated financial statements consolidated , determine the scope of consolidation and consolidation method selected is not the same, the choice of merger theory directly related to the consolidated financial statements to provide what information , for whom information series . Paper four consolidated financial statements of the combined theory of ideas , features , comparison and evaluation of these four combined theory , suited to China's merger theory . The preparation of the consolidated financial statements of the business combination date is an important element of its consolidated accounting treatment is the key . Business combination that involves huge financial interests , different accounting treatment choice will affect the financial interests of the parties and the final result of the merger , the accounting treatment will produce different effects on the accounting treatment and the preparation of the consolidated financial statements . According to the basic concepts and the combined theory of the business combination , the papers on the date of business combination accounting treatment ( the purchase method and the pooling of interest method ) within the passenger , as well as the differences between them comparative analysis, and put forward China's enterprises for using the purchase the method of reasons . The preparation of the consolidated financial statements after the merger is the main content of the consolidated financial statements prepared offsetting entry is the preparation of the consolidated financial statements of the key ring . Prepared offsetting entry is correct or not directly related to the consolidated financial statements quality is good or bad , can play its due role in relationship to the consolidated financial statements . According to the consolidated financial statements of the combined theory , corporate accounting treatment , the paper important internal transactions offsetting entry preparation method discussed .

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CLC: > Economic > Economic planning and management > Accounting > Accounting bookkeeping method > Accounting statements
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