Abstract
The consolidated financial statement comprehensively reflects the financial position, operating results, and the cash flow in the group which consists of parent company and subsidiaries. The consolidated scope is the criteria of the consolidated subsidiaries in the group, which means not all the subsidiaries are combined by the parent company. There is a high requirement about the consolidated scope, because the scope has direct influence to the exactness and the usefulness of information offered by the consolidated reports. In the recent years, thanks to the economic developing and the arising of the consolidation, the rules of the consolidated scope have been perfected.
The new accounting standard in 2006 makes a milestone for the development of the accounting standards. Basing on the changes in the new standards and combining the old standards and international standards, this essay tries to give some advice to perfect the specific rules about the consolidation scope from the theoretic and practical aspects.
Firstly, this essay introduces the background and significance of the consolidation scope research. Secondly this essay makes the research about three consolidation theories and the standard of the consolidated scope; and it states in details about the entity theory in our country. Thirdly, this essay compares the related rules in American standards, international standards and Chinese standards. Lastly this essay carries out research on the problem in consolidation scope, and mainly discusses the special purpose entity and gets some conclusion.
Table of Contents
普通本科生毕业论文（设计）诚信承诺书 i
Abstract ii
Acknowledgements iii
Table of Contents iv
1 Introduction 1
1.1 Background of the research on the consolidation scope 1
1.2 Significance of the research on the consolidation scope 2
2 Premises of the consolidation scope — consolidation theories 2
2.1 Introduction of three mainstream theories 2
2.1.1 Parent-company theory 3
2.1.2 Entity theory 3
2.1.3 Proprietary theory 4
2.2 China’s new choice of consolidated statement theory 5
3 Standards of the consolidation scope — Control 6
3.1 Principles versus rules-based accounting standards 7
3.1.1 Rules-based approach to accounting standards 8
3.1.2 Principles-based approach to accounting standards 9
3.2 Evolution of the definition of control under the provision of FASB 10
3.2.1 The FASB's Proposed Standard for Consolidation 11
3.2.2 International Accounting Rules for Consolidation 13
3.2.3 China Accounting Standards for Enterprises No. 33 13
3.3 Inspiration from the comparison of international accounting standards 14
4 Specific problem of consolidation scope — Special Purpose Entity 16
4.1 Conception and characteristics 16
4.2 Reasons for creating special entities 17
4.3 Establishment of SPEs 18
4.4 Accounting guidance 18
4.4.1 Financial Accounting Standards 18
4.4.2 International Accounting Standards 20
4.5 Case study — Enron Scandal 21
4.6 Some advise to perfect the SPEs regulations in China 23
5 Summarization and conclusion 25
5.1 The main work of the article 25
5.2 Conclusion 25
References 27
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