日本相关公司合并范围的研究

Study on Consolidated Range of Japanese Relevant Company

相关公司和不重要的小规模子公司是否在合并会计报表中进行合并对显示企业集团的整体经营状况具有重要的意义。就相关公司、不重要的小规模公司的合并问题进行了探讨,给出了相关公司、不重要子公司、非合并公司的概念,并对这些公司的会计处理方法进行了论述。

Whether the relevant company and the unimportant small-scale company combine the consolidated financial statement or not has a great significance in showing the business consortium integrated condition of operation. The paper probed into the problem of the consolidation of the relevant company and the unimportant small-scale company and gave the concepts of the relevant company, the unimportant small-scale company and the non-amalgamated company. It also expounded these companies＇ accounting treatment methods.