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Improving Consolidated Financial Statement Working Papers and Normalizing Preparation Process
International Business and Management
View Archive Info| Field | Value | |
| Title |
Improving Consolidated Financial Statement Working Papers and Normalizing Preparation Process
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| Creator |
LI, Li
WU, Junmin |
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| Subject |
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Consolidated financial statement, Working papers, Optimization statement — |
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| Description |
Preparation for the consolidated financial statements plays an important role in business merger. This paper analyzes the preparation process and formats of consolidated financial statements working papers in China Certified Public Accountant (CPA) materials in recent years. Based on our studies, we propose improved formats of consolidated financial statement working papers and normalized preparation process. Key words: Consolidated financial statement, Working papers, Optimization statement
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| Publisher |
Canadian Research & Development Center of Sciences and Cultures
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| Contributor |
—
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| Date |
2015-04-26
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
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| Identifier |
http://www.cscanada.net/index.php/ibm/article/view/6617
10.3968/%x |
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| Source |
International Business and Management; Vol 10, No 2 (2015): International Business and Management; 28-31
1923-8428 1923-841X |
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| Language |
eng
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| Relation |
http://www.cscanada.net/index.php/ibm/article/view/6617/pdf_134
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| Coverage |
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