...财务报告；合并财务报告；财务报告编制程序[gap=1428]KeyWords: accountancy; financial report; consolidated financial report; establishment step of financial report...
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分部财务报告是合并财务报告的有益补充。
Segment financial reporting is a very useful supplement to consolidated financial statements.
关联行为应以控制力的运用为披露标准，披露内容包括关系报告书、合并营业报告书和合并财务报告书。
The disclosure standard of affiliate actions should be the exercise of the controlling power, and the disclosing contents include the affiliate report, joint business report and joint account report.
财务报告评估：公正价值，企业合并，无形资产，商誉及减值分析，第三版。
Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis, 3rd Edition .
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