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会计报表的合并方法可以看做是财务会计工作的一个大难题,从目前的条件来看,大体上具有三种形式,即业主观、母公司观以及主体观,这三种形式正是能够体现会计报表合作方法的基本特点,其中,母公司观所占据的比例一直处于比较高的地位,但是随着经济建设的不断丰富和发展,公司的发展需求也在不断升高,自1995年以来,社会经济也发生了巨大的变化,FASB根据时代的变化,也逐渐对自身的特点进行合理的改变,原来主要的母公司观地位也出现了变化,主体观的地位有所提升。所以根据时代的变化,未来的会计道路上,主体观将是未来最为主要的处理方式。
The consolidation method of accounting statements can be seen as a big problem in the financial accounting work. From the current conditions, there are basically three forms, that is, the propriety of the employer, the concept of the parent company and the concept of the subjective, However, with the constant development of economic construction, the company’s development needs are also on the rise. Since 1995, The social economy has also undergone tremendous changes. According to the changes of the times, FASB has also made rational changes to its own characteristics gradually. The original parent company’s outlook on the status quo has also changed, and the status of subjective view has been raised. Therefore, according to the changes of the times, the accounting outlook in the future, the concept of the main body will be the future the most important approach.