Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory.

合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。

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Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.

当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。

youdao

Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.

当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。

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