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1、 附录Consolidated accounting statement is one of the four major difficult problems nowadays acknowledged internationally, Scope of consolidated accounting statement is its foundation and important prerequisite. No matter in IAS27 or in consolidated accounting statement issued by other country, scope i
2、s the most important part in the standards, and be put premier. On the other hand, the research of scope come down to the connotation of control powers in enterprise group, it is not only concerned by holding company and subsidiary, but also the attention focus by investor and creditor. Confirm a su
3、itable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group financial reports.The Introduction of conceptThe consolidated financial statements by the parent company refers to the parent and subsid
4、iary companies, enterprises group as an accounting entity, which reflects the comprehensive enterprise group financial position, operating results and cash flow statements. The consolidation of financial information is an important aspect to be taken into consideration by financial directors and pol
5、iticians in the decision making process. Furthermore than a precious management tool for politicians and technicians, the consolidation of financial information also contributes towards strengthening the transparency of information, for citizens as well as for other interested organizations. Consoli
6、dation produces a single set of financial statements Balance and Income Statements. as well as the budgetary control sheet of the Public Groups revenue and expense, as if this was a single entity.The consolidation of financial information is not only a valuable management tool for politicians and te
7、chnician but it also contributes to strengthen information transparency both for citizens and other interested parties. Consolidation enables us to obtain a single set of financial statements Balance and Income Statement as well as budgetary control charts for the income and expenditure of the “Publ
8、ic Group”, considered as a single entity. Consolidation provides information on a specific entity, in this case Portuguese public universities (PPU), constituting an economic unit, that is, a group which comprises the entity itself, its autonomous bodies, associations, foundations and other entities
9、 of a commercial nature, if they exist, providing a truthful image of the organization as one. The accounts of the entity and its autonomous bodies are thus calculated and presented according to the standards and principles legally established.Whether is not legal requirements, consolidated financia
10、l statement is a powerful for external users understand information for management tool, and support. In fact, the consolidated financial statements for financial manager, investors, creditors, public more real understanding of financial informationThe scope of the consolidated financial statementsF
11、eatured by the parent company financial statement shall include all the enterprise. If the parent subsidiary company directly or indirectly controlled by an enterprise, more than half of the voting control can think there, unless under special circumstances, can clearly show the title does not const
12、itute a control. If the parent is accord with the following condition, with another enterprise half or half the voting rights under control, also exist.First, according to the agreement with other investors, with more than half of the voting rights.Second, according to the regulations, or agreement
13、to govern enterprises with the financial and operating policies.Third, shall have the right to dismiss the board or similar management institution, most of the members.Fourth, the board of directors or similar management institution, and shall have the right to vote on the meeting.Combined with the
14、international accounting standards board (IASB) to control the definition and scope of merger of consolidated financial statements shall adhere to determine the quality standards and quantity standard, combining qualitative and quantitative criteria standard of combination of ideas, for some excepti
15、ons to the heavier form with substantial judgement accounting principles, Determine the relationship in multilayer holding down the consolidated accounting statement should be merged in concrete analysis, in determining the subsidiary company of calculation and control should be minority stake in pr
16、oportion to differentiate between, addition and multiplication principle, principle of combining the method of cross-shareholdings and interactive distribution depots strands of application should make corresponding standard, In the year to merge within the range of problems such as the change of the table, and with that, the number of early period of consolidation method choice, and report the unrealized profit internal transactions shall be based on the proble
