合并财务报表编制中的复杂问题及解决方法
摘 要
随着经济全球化和企业集团化发展，合并财务报表编制成为现代会计实践中的重要课题。本文旨在探讨合并财务报表编制过程中面临的复杂问题及解决方法，通过系统梳理相关理论与实务操作，分析了现行会计准则下合并范围确定、内部交易抵销处理、特殊股权结构影响等关键环节存在的难点。研究采用文献分析法、案例研究法以及比较分析法相结合的方式，对国内外典型企业案例进行深入剖析。研究表明，在合并范围界定方面，需明确控制权实质判断标准；在内部交易处理上，应完善递延所得税核算机制；针对特殊股权结构，提出引入权益法调整的创新思路。
关键词：合并财务报表 控制权评估 内部交易抵销
Abstract
With the development of economic globalization and enterprise collectivization, the preparation of consolidated financial statements has become an important subject in modern accounting practice. This paper aims to explore the complex problems and solutions in the preparation process of consolidated financial statements. By systematically sorting out relevant theories and practical operations, it analyzes the difficulties in the key links such as the scope of the current accounting standards, the offset of internal transactions, and the impact of special shareholding structure. The research adopts the combination of literature analysis, case study and comparative analysis to deeply analyze the typical enterprise cases at home and abroad. The research shows that in the definition of the scope of merger, the deferred income tax accounting mechanism for internal transaction processing, and the innovative idea of equity adjustment for the special equity structure.
Keyword:Consolidated Financial Statements Control Evaluation Internal Transaction Offsetting
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2合并范围界定的复杂性及应对 2
2.1控制标准的判定难题 2
2.2特殊主体纳入考量 3
2.3潜在表决权影响分析 3
3合并抵销处理中的难点剖析 4
3.1内部交易抵销准确性 4
3.2未实现损益确认争议 4
3.3抵销分录编制规范 5
4编制过程中的会计政策协调 6
4.1不同政策差异整合 6
4.2会计估计一致性 6
4.3重要会计变更处理 7
结论 8
参考文献 9
致谢 10
摘 要
随着经济全球化和企业集团化发展，合并财务报表编制成为现代会计实践中的重要课题。本文旨在探讨合并财务报表编制过程中面临的复杂问题及解决方法，通过系统梳理相关理论与实务操作，分析了现行会计准则下合并范围确定、内部交易抵销处理、特殊股权结构影响等关键环节存在的难点。研究采用文献分析法、案例研究法以及比较分析法相结合的方式，对国内外典型企业案例进行深入剖析。研究表明，在合并范围界定方面，需明确控制权实质判断标准；在内部交易处理上，应完善递延所得税核算机制；针对特殊股权结构，提出引入权益法调整的创新思路。
关键词：合并财务报表 控制权评估 内部交易抵销
Abstract
With the development of economic globalization and enterprise collectivization, the preparation of consolidated financial statements has become an important subject in modern accounting practice. This paper aims to explore the complex problems and solutions in the preparation process of consolidated financial statements. By systematically sorting out relevant theories and practical operations, it analyzes the difficulties in the key links such as the scope of the current accounting standards, the offset of internal transactions, and the impact of special shareholding structure. The research adopts the combination of literature analysis, case study and comparative analysis to deeply analyze the typical enterprise cases at home and abroad. The research shows that in the definition of the scope of merger, the deferred income tax accounting mechanism for internal transaction processing, and the innovative idea of equity adjustment for the special equity structure.
Keyword:Consolidated Financial Statements Control Evaluation Internal Transaction Offsetting
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2合并范围界定的复杂性及应对 2
2.1控制标准的判定难题 2
2.2特殊主体纳入考量 3
2.3潜在表决权影响分析 3
3合并抵销处理中的难点剖析 4
3.1内部交易抵销准确性 4
3.2未实现损益确认争议 4
3.3抵销分录编制规范 5
4编制过程中的会计政策协调 6
4.1不同政策差异整合 6
4.2会计估计一致性 6
4.3重要会计变更处理 7
结论 8
参考文献 9
致谢 10
