美国CPA考试考点解析：编制合并财务报表的时间

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

When are combined financial statements prepared

编制合并财务报表的时间

*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