摘要
合并报表编制方法可以分为从期初进行编制,也可以从期末进行编制。合并报表准则规定,合并时要将成本法调整为权益法后再行编制,由于完全权益法与不完全权益法的差异,会导致两种编制方法有不同的适应性。在完全权益法下编制合并报表适合从期初进行编制,在不完全权益法下编制合并报表适合从期末进行编制。
The author regards that it is suitable to make up the consolidated statements from the beginning un-der the complete equity method and it is suitable that to make up the consolidated statements from the end of the pe-riod under the incomplete equity.
出处
《湖北财经高等专科学校学报》
2010年第4期44-48,共5页
Journal of Hubei College of Finance and Economics
关键词
合并报表
长期股权投资
完全权益法
不完全权益法
consolidated statements
long-term equity investment
complete equity method
incomplete eq-uity method