Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory.

合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。

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Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.

当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。

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Officers or employees of subsidiaries of such U.S. listed entities if foreign financial account information is included in a consolidated FBAR with the parent entity.

FORBES: IRS Issues Final FBAR Regulations and Revised FBAR Form