合并会计报表编制中的难点问题及相关建议

Challenges in Preparing Consolidated Financial Statements and Recommendations

合并会计报表的编制是一项非常复杂和繁琐的工作,本文探讨了编制合并财务报表过程中合并范围、复杂股权、同一控制下合并等相关的难点问题,并提出提高合并会计报表质量的建议,为编制合并会计报表提供参考。

Preparation of consolidated financial statements is a very complex and tedious task. The paper addresses the difficulties in preparation of consolidated financial statements relating to the scope of consolidation, complexity of equity and the consolidation of companies under common control, and offers some recommendations for improving the quality of consolidated financial statements with the aim to provide some reference for the preparation of such statements.