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引言 1.本公告涉及母公司控制下的企业集团编报的合并财务报表。编制合并财务报表的目的,是为了满足对企业集团财务状况、经营成果和财务状况变动的资料的需要。 2.本公告涉及母公司单独编制的财务报表中对在子公司投资的会计处理。 3.本公告取代《国际会计标准3——合并财务报表》,但不取代该公告中关于在联营企业投资的部分。[译注一] 4.《国际会计标准前言》中所称的“财务报表”一词,包括了合并财务报表。因此,合并财务报表的编制要符合国际会计标准。
Introduction 1. This announcement covers the consolidated financial statements prepared by the enterprise group under the control of the parent company. The purpose of preparing the consolidated financial statements is to meet the needs of the information on the changes in the financial status, operating results and financial status of the enterprise group. 2. This announcement relates to the accounting treatment of investments in subsidiaries in the separate financial statements prepared by the parent company. 3. This announcement supersedes “International Accounting Standard 3 - Consolidated Financial Statements” but does not replace the portion of the announcement relating to investment in an associate. [Annotation 1] 4. The term “financial statements” in the “International Accounting Standards Preface” includes the consolidated financial statements. Therefore, the preparation of consolidated financial statements must comply with international accounting standards.