Research Issues Related To Preparation Of Consolidated Financial Statements

In recent years at home and abroad, the enterprise merger wave in intensifying, and the resulting consolidated financial statements of the related theory and practice to get fast development. But due to a special market economy constantly emerging, complex economic activity, the merger of the existing accounting standards, enterprise system still cannot completely solve the occurrence of these situations encountered in practice, so that executives whitewash financial statements, distorted accounting information, and any means of profit manipulation. Therefore, in view of the consolidated financial statements compiled by the related problem research has very realistic significance. In this paper, based on this, from the merger working paper format and the specific fixed assets offset processing establishment course Angle to think, for the development of the theory and the enterprise in the preparation of financial statements provide beneficial reference in practical application.Based on the consolidated financial statements prepared as the research object, and pointed out the present research background related to the consolidated financial statements, and study the topic of theoretical and practical significance, through the analysis of the theoretical study of related issues at home and abroad, points out that the current merger study limitations existing in the preparation of financial statements, and combining the basic tax law, financial management, and other disciplines, collected in almost three years teaching and guidance for the national examination for certified public accountants in comparative analysis related to the consolidated financial statements, the proposed merger working paper format changes, preparation of financial statements and through literature reading, applied the method of analysis and comparison to fixed assets in the concrete practice of subject’s internal offset processing as an example of case analysis, explore the merger related problems in the process of preparation of financial statements. Finally, make a summary and outlook for this article.