淺談新準(zhǔn)則中合并財(cái)務(wù)報(bào)表的編制問(wèn)題畢業(yè)論文-全文預(yù)覽
【正文】 是雙方自愿交易的結(jié)果，因此有雙方認(rèn)可的公允價(jià)值 ， 并可確認(rèn)購(gòu)買商譽(yù)。 二、 新準(zhǔn)則下合并會(huì)計(jì)報(bào)表的編制 新準(zhǔn)則以“控制觀’’為依據(jù)選擇實(shí)體理論作為編制合并財(cái)務(wù)報(bào)表的基礎(chǔ)，對(duì)實(shí)體法進(jìn)行了修訂。 (2)在企業(yè)經(jīng)營(yíng)中，母公司有多重身份，可以是投資公司、供貨公司、融資企業(yè)，所以，由母公司經(jīng)營(yíng)的特定業(yè)務(wù)，都需要直接或者間接的設(shè)立特殊的目標(biāo)主體。新準(zhǔn)則的這種做法可以有效簡(jiǎn)化對(duì)子公司的長(zhǎng)期股權(quán)投資進(jìn)行常規(guī)的核算，在編制合并財(cái)務(wù)報(bào)表時(shí)，按照財(cái)務(wù)權(quán)益法進(jìn)行有效調(diào)整，調(diào)整財(cái)政項(xiàng)目，使企業(yè)的財(cái)務(wù)比較集中。 （ 一 ） 新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)表合并的 變化 新準(zhǔn)則使得 集團(tuán)內(nèi)部企業(yè)相互持股的合并會(huì)計(jì)報(bào)表，在會(huì)計(jì)確認(rèn)與計(jì)量等方面又衍生出許多問(wèn)題。s accounting audit, to promote economic and social development, the prehensive construction welloff society of great significance. We here analysis of the preparation of consolidated financial statement financial reporting entity panies under the new accounting standards Preliminary, then made the “ FLORA GROUP” to be the real story to show more the characters of the new accounting standards. the whole view of the problem in the reaction on the enterprise group to real, prehensive, improve the reliability and relevance of the consolidated financial statements, and the matters needing attention in consolidated statements. [Key Words] New Accounting Standards。 1 目 錄 一、新會(huì)計(jì)準(zhǔn)則 .......................................................... 3 （一）新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)表合并的變化 .................................... 3 ...................................... 3 .............................................. 3 （二）新會(huì)計(jì)準(zhǔn)則下合并財(cái)務(wù)報(bào)表的特點(diǎn) .................................... 3 表的合并范圍 ................................ 3 ，區(qū)分企業(yè)合并類型 .................................... 4 二、新準(zhǔn)則下合并會(huì)計(jì)報(bào)表的編制 .......................................... 4 （一） 新準(zhǔn)則下合并會(huì)計(jì)報(bào)表的變化 ........................................ 4 ........................................ 4 .................................................... 4 （二 ）新舊準(zhǔn)則中合并會(huì)計(jì)報(bào)表具體操作方法上的差異 ........................ 4 ...................................................... 4 .................................................... 5 .............................................. 5 （三）新準(zhǔn)則下財(cái)務(wù)報(bào)表合并實(shí)際案例（花神集團(tuán)） .......................... 5 ........................................................ 5 .......................................................... 5 ................................................................ 6 .............................................................. 6 .......................................... 6 6. 借款費(fèi)用 ............................................................. 6 ................................................................ 6 ............................................................ 6 .............................................................. 6 ................................................. 6 11. 稅項(xiàng) .............................................................. 11 12. 企業(yè)合并及合并財(cái)務(wù)報(bào)表 ............................................. 12 三、總結(jié) ............................................................... 14 參 考 文 獻(xiàn) ............................................................ 15 2 淺談新準(zhǔn)則中合并財(cái)務(wù)報(bào)表的 編制問(wèn)題 —— 以花神集團(tuán)財(cái)務(wù)變更為例 [摘要 ]新會(huì)計(jì)準(zhǔn)則正是在會(huì)計(jì)的國(guó)際協(xié)調(diào)和趨同的大背景下，同時(shí)考慮我國(guó)的特殊經(jīng)濟(jì)環(huán)境的大背景下頒布的。 [關(guān)鍵詞 ]： 新會(huì)計(jì)準(zhǔn)則 新會(huì)計(jì)準(zhǔn)則下報(bào)表編制 花神集團(tuán)新會(huì)計(jì)準(zhǔn)則下報(bào)表編制實(shí)例 [ABSTRACT]The new accounting standards Came along with the background of the international accounting convergence and coordination, also take the consider of the special economic environment of our country promulgated, which came as a milestone in the history of China39。 3 一、 新會(huì)計(jì)準(zhǔn)則 為了適應(yīng)社會(huì)主義市場(chǎng)經(jīng)濟(jì)發(fā)展需要，進(jìn)一步完善企業(yè)會(huì)計(jì)準(zhǔn)則體系，提高企業(yè)合并財(cái)務(wù)報(bào)表質(zhì)量， 國(guó)家 20
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