本科毕业论文-合并财务报表合并范围的研究

《本科毕业论文-合并财务报表合并范围的研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、江西财经大学普通本科毕业论文普通本科毕业论文题目：TheResearchontheScopeofConsolidatedFinancialStatements学院国际学院学生姓名王婷学号专业国际会计届别09届指导教师蒋金法职称教授二OO九年五月28江西财经大学普通本科毕业论文ⅰ注意全文统一页眉：江西财经大学普通本科毕业论文普通本科生毕业论文（设计）诚信承诺书毕业论文（设计）题目合并财务报表合并范围的研究TheResearchontheScopeofConsolidatedFinancialStateme

2、nts学生姓名王婷专　业国际会计学号指导老师蒋金法职称教授所在学院国际学院诚信承诺本人慎重承诺和声明：我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕业论文中未剽窃、抄袭他人的学术观点、思想和成果，未篡改研究数据，如有违规行为发生，我愿承担一切责任，接受学校的处理。学生（签名此处打印后手写）：2009年5月30日28江西财经大学普通本科毕业论文AbstractTheconsolidatedfinancialstatementcomprehensivelyreflectsthefi

3、nancialposition,operatingresults,andthecashflowinthegroupwhichconsistsofparentcompanyandsubsidiaries.Theconsolidatedscopeisthecriteriaoftheconsolidatedsubsidiariesinthegroup,whichmeansnotallthesubsidiariesarecombinedbytheparentcompany.Thereisahighrequire

4、mentabouttheconsolidatedscope,becausethescopehasdirectinfluencetotheexactnessandtheusefulnessofinformationofferedbytheconsolidatedreports.Intherecentyears,thankstotheeconomicdevelopingandthearisingoftheconsolidation,therulesoftheconsolidatedscopehavebeen

5、perfected.Thenewaccountingstandardin2006makesamilestoneforthedevelopmentoftheaccountingstandards.Basingonthechangesinthenewstandardsandcombiningtheoldstandardsandinternationalstandards,thisessaytriestogivesomeadvicetoperfectthespecificrulesabouttheconsol

6、idationscopefromthetheoreticandpracticalaspects.Firstly,thisessayintroducesthebackgroundandsignificanceoftheconsolidationscoperesearch.Secondlythisessaymakestheresearchaboutthreeconsolidationtheoriesandthestandardoftheconsolidatedscope;anditstatesindetai

7、lsabouttheentitytheoryinourcountry.Thirdly,thisessaycomparestherelatedrulesinAmericanstandards,internationalstandardsandChinesestandards.Lastlythisessaycarriesoutresearchontheprobleminconsolidationscope,andmainlydiscussesthespecialpurposeentityandgetssom

8、econclusion.【KeyWords】consolidatedfinancialstatement,consolidationscope,consolidationtheory,control,specialpurposeentity28江西财经大学普通本科毕业论文AcknowledgementsNoneofthiswouldhavebeenpossiblewithoutthegeneroushelpofmanypeople.Firs