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1、附 录Consolidatedaccountingstatementisoneofthefourmajordifficultproblemsnowadaysacknowledgedinternationally,Scopeofconsolidatedaccountingstatementisitsfoundationandimportantprerequisite.NomatterinIAS27orinconsolidatedaccountingstatementissuedbyothercountry,scopeisthemost
2、importantpartinthestandards,andbeputpremier.Ontheotherhand,theresearchofscopecomedowntotheconnotationofcontrolpowersinenterprisegroup,itisnotonlyconcernedbyholdingcompanyandsubsidiary,butalsotheattentionfocusbyinvestorandcreditor.Confirmasuitable,rationalandlegalscopeo
3、fconsolidatedaccountingstatementcangreatlybenefitthenewconsolidatedaccountingstatementsstandardsandenterprisegroupfinancialreports.TheIntroductionofconceptTheconsolidatedfinancialstatementsbytheparentcompanyreferstotheparentandsubsidiarycompanies,enterprisesgroupasanac
4、countingentity,whichreflectsthecomprehensiveenterprisegroupfinancialposition,operatingresultsandcashflowstatements.Theconsolidationoffinancialinformationisanimportantaspecttobetakenintoconsiderationbyfinancialdirectorsandpoliticiansinthedecisionmakingprocess.Furthermor
5、ethanapreciousmanagementtoolforpoliticiansandtechnicians,theconsolidationoffinancialinformationalsocontributestowardsstrengtheningthetransparencyofinformation,forcitizensaswellasforotherinterestedorganizations.Consolidationproducesasinglesetoffinancialstatements–Balanc
6、eandIncomeStatements.aswellasthebudgetarycontrolsheetofthePublicGroupsrevenueandexpense,asifthiswasasingleentity.Theconsolidationoffinancialinformationisnotonlyavaluablemanagementtoolforpoliticiansandtechnicianbutitalsocontributestostrengtheninformationtransparencyboth
7、forcitizensandotherinterestedparties.Consolidationenablesustoobtainasinglesetoffinancialstatements–BalanceandIncomeStatement–aswellasbudgetarycontrolchartsfortheincomeandexpenditureofthe“PublicGroup”,consideredasasingleentity.Consolidationprovidesinformationonaspecific
8、entity,inthiscasePortuguesepublic10universities(PPU),constitutinganeconomicunit,thatis,agroupwhichcomprisestheentityi