Improving Consolidated Financial Statement Working Papers and Normalizing Preparation Process

Li LI, Junmin WU

Abstract


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

Keywords


Consolidated financial statement, Working papers, Optimization statement

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DOI: http://dx.doi.org/10.3968/%25x

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