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...
合并会计报表(consolidated financial statements) 简称合并报表,亦称合并财务报表,指用以综合反映以产权纽带关系而构成的企业集团某一期间或地点整体财务状况、经营成果和资金流转情况的会计报表。主要包括合并资产负债表、合并损益表(或称合并利润表)、合并利润分配表、合并现金流量表(或称合并利润表)、合并利润分配表、合...
consolidated financial statements-means and purpose of preparation reasons of not announcing of consolidated financial statements in bosnia and herzegovina5个回答 合并财务报表,手段和不宣布在波斯尼亚和黑塞哥维合并财务报表的编制目的的原因2013-05-23 12:21:38 回答:匿名 准备原因的巩固的财政声明手段和目的不宣...
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...
The power to govern the financial and operating policies of theentityunder statute or an agreement The power to appoint or remove the majority of the members of the board of directors, or The power to cast the majority of the votes at meetings of the board of directors. ...
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...
"Consolidated"是一个财务概念,通常用于公司财务报表中。当一个公司控制了另一个公司时,根据会计准则,需要将这两家公司的财务数据合并在一起报告,以反映整个集团的财务状况。这种合并财务报表就称为"consolidated financial statements",即合并财务报表。 合并财务报表主要包括资产、负债、收入、成本和利润等项目。通过合并...
将两个或多个关联企业财务状况或营运成果合并为一个实体的财务报表。作为全球领先的财经证书网络教育领导品牌，高顿网校集财经教育核心资源于一身，旗下拥有公开课、在线直播、网站联盟、财经题库、高顿部落、app客户端等平台资源，为全球财经界人士提供优质的服务及全面的解决方案。希望我的回答能帮助您解决...
Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single (economic) entity. Which of the following are requirements of preparing group accounts? (i) All subsidiaries must adopt the accounting policies of the parent (ii)...
Consolidated financial statements represent systematic preview of financial position and business performance of more legally independent entities that act either as a unique business entity, or as a group. Preparation and presentation of consolidated financial statements is a key factor for forming and ...