2.Explain and apply the definition of a subsidiary within relevant accounting 3.1d ntify and outline using accounting st eregulation the n a group required ed fi statements group n m the repaag wish ment solidate a subsidiary and when this is e ted by standards and othe plicable regulation 6 Explain the need fo otermino when preparing consolidated financial statements 7.Explain the objective of consolidated financial statements 8.正确理解母公司编制合并报表的合并范围，真实公允呈现企业集团财务状况、经营成果 的全貌，遵纪守法、强化责任担当， (二)教学内容 1 Groun accounts 2.Consolidated and separate financial statements Content of group acc unts and group structure 4。母公司编制合并报表的合并范围， 要以控制为判断依据，严格遵守准则规定。引用美 国安然事件作为案例，教导学生要敬畏法律、诚实守信、勇于担当社会责任。 (三)思考与实践 1.What accounting treatment does IFRS 10 require of a parent company? 2.How should an investment in a subsidiary be accounted for in the separate financial statements ofthe parent? 3.What is a non-controlling interest? (四)教学方法与手段 本章教学主要采用的方法和手段是传统教学与多媒体教学或者投影相结合。 对如何确认集团公司及合并财务报告问题，利用多媒体教学手段，采用一些图示 进行的教学讲解，同时也是对学生学习方法和思路进行的提示和指导。 本章通过介绍企业集团的特点，解释将一个企业集团作为一个会计主体提供 财务报表的必要性，避免企业采用设立多重子公司的形式，逃避法律监管，损害 投资者利益。 CHAPTER The consolidated statement of financial position (一)目的与要求 1.Explain why it is necessary to eliminate intra group transactions9 2. Explain and apply the definition of a subsidiary within relevant accounting standards 3. Identify and outline using accounting standards and other applicable regulation the circumstances in which a group is required to prepare consolidated financial statements 4. Describe the circumstances when a group may claim exemption from the preparation of consolidated financial statements 5. Explain why directors may not wish to consolidate a subsidiary and when this is permitted by accounting standards and other applicable regulation 6. Explain the need for using coterminous year ends and uniform accounting policies when preparing consolidated financial statements 7. Explain the objective of consolidated financial statements 8. 正确理解母公司编制合并报表的合并范围，真实公允呈现企业集团财务状况、经营成果 的全貌，遵纪守法、强化责任担当。 （二）教学内容 1. Group accounts 2. Consolidated and separate financial statements 3. Content of group accounts and group structure 4. 母公司编制合并报表的合并范围，要以控制为判断依据，严格遵守准则规定。引用美 国安然事件作为案例，教导学生要敬畏法律、诚实守信、勇于担当社会责任。 （三）思考与实践 1.What accounting treatment does IFRS 10 require of a parent company? 2.How should an investment in a subsidiary be accounted for in the separate financial statements of the parent? 3.What is a non-controlling interest? （四）教学方法与手段 本章教学主要采用的方法和手段是传统教学与多媒体教学或者投影相结合。 对如何确认集团公司及合并财务报告问题，利用多媒体教学手段，采用一些图示 进行的教学讲解，同时也是对学生学习方法和思路进行的提示和指导。 本章通过介绍企业集团的特点，解释将一个企业集团作为一个会计主体提供 财务报表的必要性，避免企业采用设立多重子公司的形式，逃避法律监管，损害 投资者利益。 CHAPTER 8 The consolidated statement of financial position （一）目的与要求 1. Explain why it is necessary to eliminate intra group transactions