有关合并财务报表准则的若干思考

新准则（合并财务报表）比原制度更规范、完整、准确,但因实际业务的复杂和多样性,准则没有就间接控制如何计算比例的方法做出明确的规定,笔者认为对复杂的股权结构,在确定是否并入合并范围及投资核算方法时,用加法原则;在编制合并报表,按照权益法调整时用乘法原则。

Some Thoughts on the Consolidated Financial Statements Standards

The new standards(consolidated financial statements)are more standardized,complete and accurate than the original system.But because of the complexity and diversity of the actual business,indirect control over the method for how to calculate the proportion is not clearly defined.In the author’s opinion,as for the complexity of the equity structure,we use the addition principle when determining whether it’s incorporated into the scope of consolidation and investment accounting method;we use the multiplication principle when compiling consolidated statements and adjusting them according to the equity method.