...了一般合并财务报表 (consolidated financial statements)外,现亦要求大型企 业集团发布「合并报表(combined statements) ,内含 旗下所有控制的公司财务状况,包括集团并非直接持有股 份的公司。
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The result show that it is helpful to use this method to prepare combined statements on direct and indirect control.
结果表明该方法有利于直接和间接控制方式下合并报表的编制。
In this paper, the preparation of statements from the merger of theory, method and scope of the combined statements of the merger-related issues are discussed.
本文从合并报表的编制理论、处理方法及合并范围等方面对合并报表的相关问题进行了探讨。
The key point is the combined statements theory, under the combined statements scope and the new accounting standards purchases the date combined statements the establishment method.
重点是兼并报表理论,兼并报表规模及新管帐原则下购置日兼并报表的编制办法。
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