浅谈合并报表中几个实务问题的处理

合并报表问题是当前财务会计的四大难题之一,受到世界范围内的广泛关注。从会计实务的角度,分类列出在合并会计报表中存在的问题以及相应的处理方法,如合并报表范围的界定,合并报表方法的选择,未确认投资损失的处理以及报告期内子公司的出售等。

Talking about the Treatment of Some Practical Problems of the Consolidated Financial Statements

The preparation of the consolidated financial statements, which is one of the four difficult issues in the financial accounting field, has aroused general concern of the world. Starting from the angle of the accounting practice, this paper classifies and lists some problems existing in the consolidated financial statements and puts forward corresponding treating methods such as the definition of the scope of the consolidated financial statements, the selection of the consolidated financial statements, the treatment of unconfirmed investment loses, and the sale of the sub-company in the period of the statement, etc.