财务会计论文栏目提供最新财务会计论文格式、财务会计硕士论文范文。详情咨询QQ:4006227154

The Research on the Scope of Consolidated Financial Statements

论文编号:lw201005071915122709 所属栏目:财务会计论文 发布日期:2018年01月15日 论文作者:无忧论文网

Abstract
The consolidated financial statement comprehensively reflects the financial position, operating results, and the cash flow in the group which consists of parent company and subsidiaries. The consolidated scope is the criteria of the consolidated subsidiaries in the group, which means not all the subsidiaries are combined by the parent company. There is a high requirement about the consolidated scope, because the scope has direct influence to the exactness and the usefulness of information offered by the consolidated reports. In the recent years, thanks to the economic developing and the arising of the consolidation, the rules of the consolidated scope have been perfected.

The new accounting standard in 2006 makes a milestone for the development of the accounting standards. Basing on the changes in the new standards and combining the old standards and international standards, this essay tries to give some advice to perfect the specific rules about the consolidation scope from the theoretic and practical aspects.

Firstly, this essay introduces the background and significance of the consolidation scope research. Secondly this essay makes the research about three consolidation theories and the standard of the consolidated scope; and it states in details about the entity theory in our country. Thirdly, this essay compares the related rules in American standards, international standards and Chinese standards. Lastly this essay carries out research on the problem in consolidation scope, and mainly discusses the special purpose entity and gets some conclusion.

Table of Contents
普通本科生毕业论文(设计)诚信承诺书 i
Abstract ii
Acknowledgements iii
Table of Contents iv
1 Introduction 1
1.1 Background of the research on the consolidation scope 1
1.2 Significance of the research on the consolidation scope 2
2 Premises of the consolidation scope — consolidation theories 2
2.1 Introduction of three mainstream theories 2
2.1.1 Parent-company theory 3
2.1.2 Entity theory 3
2.1.3 Proprietary theory 4
2.2 China’s new choice of consolidated statement theory 5
3 Standards of the consolidation scope — Control 6
3.1 Principles versus rules-based accounting standards 7
3.1.1 Rules-based approach to accounting standards 8
3.1.2 Principles-based approach to accounting standards 9
3.2 Evolution of the definition of control under the provision of FASB 10
3.2.1 The FASB's Proposed Standard for Consolidation 11
3.2.2 International Accounting Rules for Consolidation 13
3.2.3 China Accounting Standards for Enterprises No. 33 13
3.3 Inspiration from the comparison of international accounting standards 14
4 Specific problem of consolidation scope — Special Purpose Entity 16
4.1 Conception and characteristics 16
4.2 Reasons for creating special entities 17
4.3 Establishment of SPEs 18
4.4 Accounting guidance 18
4.4.1 Financial Accounting Standards 18
4.4.2 International Accounting Standards 20
4.5 Case study — Enron Scandal 21
4.6 Some advise to perfect the SPEs regulations in China 23
5 Summarization and conclusion 25
5.1 The main work of the article 25
5.2 Conclusion 25
References 27


References
[1] 陈信元、朱红军,2000:“我国上市公司合并会计报表编制现状分析”,《会计研究》。
[2] 常勋著,2006:《财务会计四大难题》,立信会计出版社。
[3] 崔莹,2006:浅谈特殊目的实体 合作经济与科技。
[4] 财政部,2006:企业会计准则,经济科学出版社。
[5] 方舒编著,2008:《教你怎样看会计报表》,中国商业出版社。
[6] 葛家封,黄世忠,2002:安然事件的反思,会计研究。
[7] 胡冀婷,2006:武汉科技大学,“合并会计方法研究”,优秀硕博论文数据库。
[8] 何燎原、辛云峰,2005 :“控制的内含于合并报表范围的选择”,《会计之友》第3期。
[9] 贺美兰,2006 :www.51lunwen.org整理提供“合并会计报表合并范围三权说”,《审计与理财》。
[10] 李昂编著,2006:《企业财务会计报告编制与分析》,中国市场出版社。
[11] 刘锋,2004美国FASB第46号解释函“可变利益实体的合并”解读,中国注册会计师。
[12] 陆芳浅,2003:谈特定目的实体合并问题,金融会计。
[13] 罗建钢,2005:合并会计报表在我国的实践及展望.财政研究。
[14] 梁莱散主编,2004:《高级财务会计》,清华大学出版社。
[15] 刘文辉. 2006:实体理论:我国合并财务报表理论的选择.商业会计。
[16] 马贤明、郑朝晖著,2005:《会计和谜局》,大连出版社,5月第一版。
[17] 马忠,2004:“合并会计报表比较的研究”,《北方交通大学学报》第3期。
[18] 毛志宏著,2005:《高级会计问题研究》,经济科学出版社。
[19] 倪艳,2006:“浅谈合并报表中几个失误问题的处理”,《科技情报开发与经济》。
[20] 彭松,2005合肥工业大学,“我国合并会计报表