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1、附 录Consolidatedaccountingstatementisoneofthefourmajordifficultproblemsnowadaysacknowledgedinternationally,Scopeofconsolidatedaccountingstatementisitsfoundationandimportantprerequisite.NomatterinIAS27orinconsolidatedaccountingstatementissuedbyothercountry,scopeisthemostimportantpartinthestandard
2、s,andbeputpremier.Ontheotherhand,theresearchofscopecomedowntotheconnotationofcontrolpowersinenterprisegroup,itisnotonlyconcernedbyholdingcompanyandsubsidiary,butalsotheattentionfocusbyinvestorandcreditor.Confirmasuitable,rationalandlegalscopeofconsolidatedaccountingstatementcangreatlybenefitthe
3、newconsolidatedaccountingstatementsstandardsandenterprisegroupfinancialreports.TheIntroductionofconceptTheconsolidatedfinancialstatementsbytheparentcompanyreferstotheparentandsubsidiarycompanies,enterprisesgroupasanaccountingentity,whichreflectsthecomprehensiveenterprisegroupfinancialposition,o
4、peratingresultsandcashflowstatements.Theconsolidationoffinancialinformationisanimportantaspecttobetakenintoconsiderationbyfinancialdirectorsandpoliticiansinthedecisionmakingprocess.Furthermorethanapreciousmanagementtoolforpoliticiansandtechnicians,theconsolidationoffinancialinformationalsocontr
5、ibutestowardsstrengtheningthetransparencyofinformation,forcitizensaswellasforotherinterestedorganizations.Consolidationproducesasinglesetoffinancialstatements–BalanceandIncomeStatements.aswellasthebudgetarycontrolsheetofthePublicGroupsrevenueandexpense,asifthiswasasingleentity.Theconsolidationo
6、ffinancialinformationisnotonlyavaluablemanagementtoolforpoliticiansandtechnicianbutitalsocontributestostrengtheninformationtransparencybothforcitizensandotherinterestedparties.Consolidationenablesustoobtainasinglesetoffinancialstatements–BalanceandIncomeStatement–aswellasbudgetarycontrolchartsf
7、ortheincomeandexpenditureofthe“PublicGroup”,consideredasasingleentity.Consolidationprovidesinformationonaspecificentity,inthiscasePortuguesepublic10universities(PPU),constitutinganeconomicunit,thatis,agroupwhichcomprisestheentityi
