合并财务报表准则改进与评述
发布时间：2018-09-17 17:43
【摘要】：正一、合并财务报表历史演进与我国准则修订的背景1976年,国际会计准则委员会(IASC)发布了国际会计准则第3号(IAS3)"合并财务报表"。IAS3主要规范了合并财务报表的列报问题,并规定运用权益法处理对联营企业投资。1989年4月发布了国际会计准则第27号(IAS27)(1989)"合并财务报表和对子公司会计"。
[Abstract]:First, the historical evolution of consolidated financial statements and the background of the revision of China's standards. In 1976, the International Accounting Standards Committee (IASC) issued International Accounting Standard No. 3 (IAS3) "consolidated financial statements" .IAS3 mainly regulated the presentation of consolidated financial statements. In April 1989, International Accounting Standard No. 27 (IAS27) (1989) "Consolidated Financial statements and Accounting for subsidiaries" was issued.
【作者单位】： 浙江财经大学;
【分类号】：F231.5
[Abstract]:First, the historical evolution of consolidated financial statements and the background of the revision of China's standards. In 1976, the International Accounting Standards Committee (IASC) issued International Accounting Standard No. 3 (IAS3) "consolidated financial statements" .IAS3 mainly regulated the presentation of consolidated financial statements. In April 1989, International Accounting Standard No. 27 (IAS27) (1989) "Consolidated Financial statements and Accounting for subsidiaries" was issued.
【作者单位】： 浙江财经大学;
【分类号】：F231.5
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