合并會(huì)計(jì)報(bào)表編制及其局限性的探討
1. 合并會(huì)計(jì)報(bào)表的基本概念................................................... 3
1.1 合并會(huì)計(jì)報(bào)表的含義 ..................................................... 3
1.2 合并會(huì)計(jì)報(bào)表的合并范圍及作用 ........................................... 3
1.3 合并會(huì)計(jì)報(bào)表的編制程序 ................................................. 3
2.合并會(huì)計(jì)報(bào)表的編制及存在的問題及局限性 .................................... 4
2.1 合并會(huì)計(jì)報(bào)表編制中存在的問題 ........................................... 4
2.2 對(duì)合并會(huì)計(jì)報(bào)表編制問題的建議 ........................................... 6
3.合并會(huì)計(jì)報(bào)表局限性的完善及彌補(bǔ)辦法 ........................................ 7
3.1 完善措施 ............................................................... 8
3.1.1 提高個(gè)別會(huì)計(jì)報(bào)表的質(zhì)量，保證個(gè)別會(huì)計(jì)報(bào)表信息的真實(shí)性 ............... 8
3.1.2 編制合并會(huì)計(jì)報(bào)表應(yīng)堅(jiān)持統(tǒng)一性原則 ................................... 8
3.1.3 合并報(bào)表的編制要強(qiáng)調(diào)重要性原則 ..................................... 8
3.2 編制分部財(cái)務(wù)報(bào)告 ....................................................... 8
3.3 關(guān)聯(lián)方關(guān)系及其交易信息的披露 ........................................... 9
參 考 文 獻(xiàn)..........................................................