KTDN nâng cao – Chương 5 18/09 2011
ThS. C Th Thanh Hng Khoa Kế toán - Kiểm toán
- Hiu và bit vn dng các nguyên tc lp
và trình bày báo cáo tài chính hp nht
theo các chun mc ktoán liên quan.
- Bit lp Bng cân i ktoán hp nht và
Báo cáo kt qukinh doanh hp nht.
Ơ
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Là báo cáo tài chính ca mt tpoàn c
trình bày nhbáo cáo tài chính ca mt doanh
nghip trên cshp nht BCTC ca công ty
mvà các công ty con.
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Công ty mphi lp BCTC hp nht hàng nm và
BCTC hp nht gia niên hàng quý.
KTDN nâng cao – Chương 5 18/09 2011
ThS. C Th Thanh Hng Khoa Kế toán - Kiểm toán
' 6 78
Hotng ca Công ty
con bhn chtrong
thi gian dài (trên 12
tháng) làm nh hng
áng kti khnng
chuyn vn cho Công
ty m.
Công ty mkhi lp BCTC hp
nht phi hp nht BCTC riêng
ca mình và ca tt ccác Công
ty con, ngoi tr:
Công ty con c mua
và nm gicho mc
ích bán li trong tng
lai gn (di 12 tháng).
Do ó, quyn kim soát
ca công ty mchlà
tm thi.
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KTDN nâng cao – Chương 5 18/09 2011
ThS. C Th Thanh Hng Khoa Kế toán - Kiểm toán
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KTDN nâng cao – Chương 5 18/09 2011
ThS. C Th Thanh Hng Khoa Kế toán - Kiểm toán
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KTDN nâng cao – Chương 5 18/09 2011
ThS. C Th Thanh Hng Khoa Kế toán - Kiểm toán
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