IFRS 專區 準則彙總 IFRS 10 合併財務報表 (CONSOLIDATED FINANCIAL STATEMENTS) IFRS 10 簡覽 目的 對一個體控制一個或多個其他個體時建立合併財務報表之表達及編製原則. 範圍 除下列所述者外,母公司應提出合併財務報表,IFRS 10 適用於所有個體: 母公司若符合下列所有情況,無須提出合併財務報表: (a) 其係...
这个是我复习时候的一些思路和想法,希望能对考F3的同学们有帮助~ Lv1. Subsidiary (子公司) 4种情况: The power over more than 50% of the voting rights by virtue of agreement with other investors The power to govern the financial and operating policies of the entity under statute or an agreeme...
Lesson_21_Consolidated_Financial_Statements_I会计师.pdf,Objective of this lesson 1 初步认识什么是集团合并财务报表 2 认识什么是控制 ,学习如何判断控制 3 初步了解合并报表的思路 ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCA 1 Consolidated Fin
合并财务报表 Consolidated financial statements 吸收合并 Merger 创立合并 Consolidation 控股公司 Parent company 附属公司 Subsidiary company 少数股权 Minority interest 权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equit...
financial statements 2012 EADS N.V. FINANCIAL STATEMENTS 2012 12345 4 Back to Contents 1 EADS N.V. — Consolidated Financial Statements (IFRS) 2 Notes to the Consolidated Financial Statements (IFRS) 3 EADS N.V. — Auditors' report on the Consolidated Financial Statements (IFRS) 4...
企业会计准则第33号——合并财务报表(Accounting standards for Enterprises No. thirty-third - consolidated financial statements).doc,企业会计准则第33号——合并财务报表(Accounting standards for Enterprises No. thirty-third - consolidated financial stateme
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This article reports that the International Accounting Standards Committee has published Consolidated Financial Statements and Accounting for Investments and Subsidiaries. The statement deals with the preparation and presentation of cons...
Consolidated financial statements are financial reports that provide a comprehensive view of the financial position and performance of a group of companies as if they were a single entity. These statements are prepared by consolidating the financial information of a parent company and its subsidiary com...
A consolidated financial statement is a group of financial statements of a parent company and its divisions and/orsubsidiaries. Consolidated financial statements present the assets, liabilities, income, revenue, expenses, and cash flows of these entities as a single entity. Private companies have very...