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随着市场经济的发展,企业间合并现象日益活跃,而企业合并过程中企业合并报表的编制一直是会计核算的难点,合并范围的界定在很大程度上影响着合并财务信息和合并财务报表的真实性以及可靠性。因此,文章旨在分析研究新会计准则下企业合并报表合并范围的相关问题,进而提出改进措施,从而能够提高财务信息的真实性和相关性,为信息使用者提供可靠的信息支撑,为投资者做出正确的投资决策提供保障。
With the development of market economy, the merger between enterprises is becoming more and more active. However, the preparation of the consolidated financial statements in the course of business combination has been a difficult point in accounting. The scope of the merger has a great influence on the consolidated financial information and consolidated financial statements Authenticity and reliability. Therefore, the article aims to analyze and study the issues related to the consolidation scope of the consolidated financial statements under the new accounting standards, and then propose improvement measures to improve the authenticity and relevance of the financial information and provide reliable information support for the information users, Make the right investment decision to provide protection.