Study Of The Complex Ownership Circumstances Of The Consolidated Financial Statements

The combination of enterprises is the need of their development. Under the circumstances of marketing economy, with the competition among enterprises becoming more intense, development is crucial to them. One effective method that enterprises are looking for to develop is to combine with one another.With the development of economy, the form of enterprises become diversity day after day. And the phenomenon of complicated stock-holding emerges from the process of combination. Only when we have deep research on the problem, can we make combined financial report of enterprises more accurately. And only in this way, can we reflect more comprehensive, synthetic, distinct the financial condition, the product of business, and the condition of cash flow of the whole enterprise group. In order to regulate accounting of combination, the USA, the UK and many other developed countries have already established the principles of combined accounting and also the international accounting area is probing into the problem all the time. Now China has also established our accounting principles. So, this essay is intended to do research on the problem of combined financial report under the condition of complicated stock-holding, combined with accounting principles in China. I hope it will be helpful to direct our accounting work in China.The essay can be divided into four parts as follows:The first part: The summary of the problem of complicated stock-holding. It mainly sets forth the meaning of complicated stock-holding, its classification, and its relationship with combination of enterprises.The second part: The summary of the related accounting problem of complicated stock-holding. In this part, I firstly explain some difficult points of combined financial report under the condition of complicated stock-holding, including the problem of scope, the effect of different theory of combination on financial report, and the effect of different methods of combination. Secondly, I explained the necessity of solving the problem of complicated stock-holding. Because, this problem is related to the reporting of accounting information of enterprises and the relevance and usefulness of accounting information of the whole enterprise group.The third part: In this part, I set forth how to make up combined financial report in different complicated stock-holding forms. The essay introduces different methods of making up combined financial report in different complicated stock-holding conditions. According to the three types of complicated stock-holding, and different effect of different methods on financial report.The last part: The shortcomings and improvements of financial report of complicated stock-holding. In this part, the essay explains the shortcomings of financial report of complicated stock-holding, together with shortcomings of financial report of simple stock-holding, and according to those shortcomings, the essay puts forwards some suggestions to improve financial report of complicated stock-holding.