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新企业会计准则已自2007年1月1日起在我国上市企业实施,本文欲结合实例就编制合并报表前对个别报表的调整,及同一控制下企业合并当期合并报表的编制问题作一说明,以期对企业在实务中运用合并财务报表准则有所帮助。
The new Accounting Standards for Business Enterprises has been implemented in listed companies in China since January 1, 2007. This paper attempts to illustrate the adjustment of individual statements prior to the preparation of the consolidated statements and the preparation of consolidated statements for the current period under the same control. With a view to the enterprise in the practice of using the consolidated financial statements of the guidelines helpful.