完全权益法与不完全权益法下合并报表方法之比较

Consolidated Method Statement Comparison between Complete Equity Method and Incomplete Equity Method

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.