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美國CPA考試考點解析：編制合并財務報表的時間
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
When are combined financial statements prepared
編制合并財務報表的時間
*Companies are under common control
*companies are under common management
*Unconsolidated subsidiaries are combined
Instructor’s tips:
Some candidates may get confused about the difference between“combined”financial statement and“consolidated financial statement”.The key difference is combined FS makes investor analyze results separately,while in consolidated FS,investors overall check the health of the company
【我要糾錯】 責任編輯：小敏
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