Consolidated accounting statement operation guide
Consolidated accounting statement operation guide
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Date of publication: May 20, 2006: zj author: 172 readers of
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Section 1 summary of consolidated accounting statements
A, the role of consolidated accounting statements: first, the
consolidated accounting statements can provide reflect
composed of parent-subsidiary enterprise group' s overall
operating situation of the accounting information; Second, the
consolidated accounting report is helpful to avoid the use of
internal holding relations by some enterprise groups, and
artificially sugarcoat accounting statements.
The characteristics of consolidated accounting statements
1. Consolidated accounting statements reflect is the parent
company and subsidiary company of enterprise group' s overall
financial position and the or results, reflecting object is
composed of a number of legal person of an accounting entity,
is the accounting entity of economic sense.
Consolidated accounting statements are compiled by a holding
company or parent company that has control over other