consolidation procedure meaning in English

合并程序

That ' s why our research should be based on international accounting standards and fas ( usa ) . concretely , our research puts forward the significance of carrying out high - quality consolidated statement , referencing on the discussion of high - quality accounting standard in usa . according to a reasonable framework of consolidated statements , this paper discusses the methodology of consolidated statement , consolidation theory , consolidation scope and consolidation procedure , etc . which are concerned with big problems of consolidated statement
具体地，本文首先借鉴了国际上关于高质量会计准则的讨论成果，提出了制定高质量合并会计准则的意义及其内涵；然后以高质量的合并报表准则应具备的特性为基础，按照合并报表准则的应有框架体系，在借鉴各国合并报表会计准则的基础上，讨论与分析了合并报表方法论、合并理论、合并范围和合并程序等涉及合并报表准则的重大问题，同时对合并报表的相关问题，即商誉会计和外币报表折算进行了研究。