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1、合并会计报表的合并范围案例点评（Areviewoftheconsolidatedscopeofconsolidatedfinancialstatements）ConsolidatedfinancialstatementsInthecaseof1.Casestudy:Alistedcompaniesinthe2001semiannualreport,2002annualreportandannualreportonconsolidationscopeofconsolidatedaccountingstatementshavesuchadisclosure:"notmore
2、than50%stakeinasubsidiary,hasbeenincorporatedintothescopeofconsolidationreasons:XcompanyisthesubsidiarycompanyofYcompany(Aholds91.Y,asubsidiaryof3%,owns42ofitsshares.05%headsthecompany'slargestshareholder.Accordingtothearticlesofassociationofthecompanyandtherelevantresolutionsoftheboardo
3、fdirectors,theYcompanyisresponsibleforthemanagementofthecompany,andappointsandrecommendsseniormanagementandfinancialcontroller.Therefore,YhasgainedcontroloverX'sfinancialandoperatingpolicies.AccordingtotherelevantregulationsoftheMinistryofFinanceontheconsolidatedfinancialstatements,theco
4、mpanyincorporatedtheXcompanyintotheconsolidatedscopeoftheaccountingstatementsin2001."Infact,Xcompanywasestablishedin1990byYcompany,apharmaceuticalandhealthcareproductsimportandexport(Group)CompanyandotherfiveChineseandforeignshareholdersjointlysetupSinoforeignjointventures,ofwhichYcompan
5、yhasequityratioof42.05%isthelargestshareholderofthejointventure,andtheequityratioofothershareholdersisE.A28.60%,R.T23.78%,apharmaceuticalandhealthcareproductsimportandexport(Group)Company3.57%,abiochemicalCo.,Ltd.2%.However,inJunethisyear,afinancialnewspaperhaspublishedthenewspapertwosig
6、nedarticle"AcompanyaccusedoffinancialfraudFengyuansecretbuystocksbreakingthedream"and"Acompanyaccusedoffinancialfraud,sharpmarketreactionsurprisedregulators",onaccountingstatementsofAcompanyandXcompanyquestion.Allegedly,October2,2002announcementE.AholdsX28.60%oftheshareshavebeensoldtoFen
7、gyuanGroup;almostthesameperiodofR.TholdsX23.78%oftheshareshavebeensoldandfengyuan.ThisFengyuanXmorethan52%shareholdingratio,onbehalfofAY42.Morethan10%of05%,Ain2003willinevitablylosethepremiseandbasisofthetable.Evenpointedoutthattheannualreportin2002shouldnotbeconsolidated
