摘要
本文在分析母公司理论、实体理论和所有权理论三种现行合并会计报表理论的不同观点及其主要缺陷的基础上,对我国企业会计"新准则"中以实体理论为基础编制合并财务报表的合理性进行了七个方面的评析。
Based on the analysis of diversified views and defects of the current accounting statements theory—Parent Company Theory,Entity Theory and Ownership Theory,the paper,in 7 aspects,evaluates the rationality of consolidated accounting statements guided by the New Edition of Accounting Standard.
出处
《湖南商学院学报》
2010年第2期107-109,共3页
Journal of Hunan Business College
关键词
合并会计报表理论
母公司理论
实体理论
所有权理论
consolidated accounting statements theory
Parent Company Theory
Entity Theory
Ownership Theory
