分部财务报告是合并财务报告的有益补充。
Segment financial reporting is a very useful supplement to consolidated financial statements.
关联行为应以控制力的运用为披露标准，披露内容包括关系报告书、合并营业报告书和合并财务报告书。
The disclosure standard of affiliate actions should be the exercise of the controlling power, and the disclosing contents include the affiliate report, joint business report and joint account report.
财务报告评估：公正价值，企业合并，无形资产，商誉及减值分析，第三版。
Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis, 3rd Edition .
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
根据国际财务报告准则，子公司必须采取所有来自母公司合并的会计政策。
Under IFRS, subsidiaries must adopt all the accounting policies of the parent company in consolidation.
为弥补合并报表的先天不足，需要对合并信息进行分解披露，国际上通行的做法便是编制分部财务报告。
To make up the deficiency of the merger reporting, we need to disclose segment information. Reporting segment information has been an international convention.
为弥补合并报表的先天不足，需要对合并信息进行分解披露，国际上通行的做法便是编制分部财务报告。
To make up the deficiency of the merger reporting, we need to disclose segment information. Reporting segment information has been an international convention.
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