合并会计报表的国际比较

A Comparison of International Consolidated Financial Statements

:合并会计报表是当今国际会计三大难题之一 ,目前许多会计理论工作者和会计实务工作者都在研究合并报表问题 ,寻求解决合并报表实务中难题的办法。合并会计报表理论有母公司理论、实体理论、当代理论和所有权理论。企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法 ;期末合并会计报表的方法有全部合并法、比例合并法。世界各国由于会计环境不同 ,合并会计报表理论和实务呈现出较大的差异性 。

Now, many researchers and practicers are studying the Consolidated Financial Statement, which consists of Parent Company Theory, Entity Theory and Contemporary Theory, and is one of the three most complicated problems in international accounting. They are trying to find methods of solving problems in it. The methodology applicable in the making of the Consolidated Financial Statement includes the purchase method, the pooling of interest method and the fresh-start method while the methodology adopted in the planning terminal Consolidated Financial Statement is composed of the total consolidation method and the proportion method. However, as the accounting situation varies a lot around the world , there are great differences in the Consolidated Financial Statement and its practices and it is the same case with the extent of consolidation.