国际会计准则---合并和单独财务报表（The international accounting standards, consolidated and separate financial statements）.docVIP

国际会计准则---合并和单独财务报表（The international accounting standards, consolidated and separate financial statements） The international accounting standards, consolidated and separate financial statements IAS twenty-seventh revised 200X Range Preparation and presentation of the consolidated financial statements of the 1. criteria for the parent company under the control of the. 2. this standard does not deal with the accounting methods of enterprise merger and its impact on the consolidated financial statements, including the merger goodwill of enterprises (see International Accounting Standards No. twenty-second enterprises merge (revised 1998)). 3. this standard also applies to the parent company, joint venture or investors alone in the financial statements of subsidiaries, jointly controlled entities and joint venture investment accounting. 4. separate financial statements is preparing consolidated financial statements except in accordance with the requirements of this standard outside, or in addition to the financial statements financial statement preparation of IAS thirty-first: financial report interests in joint ventures or International Accounting Standards No. twenty-eighth: the joint venture investment requirements. Express the financial statements for the eighth and ninth sections are separate financial statements. Definition 6. the following terms used in this standard, which means: Control refers to the control of an entitys financial and operating policies, and to obtain benefits from the entitys business activities in power. The subsidiary company, refers to another entity (called parent company) under the control of the entity, including non legal entities, such as partnership. The parent company, which has one or more subsidiary entities. Group, refers to the parent company and its subsidiaries. The consolidated financial statements, the financial statements of the group group as a single economic entity system. A minority stake, refers to the subsidiary profi