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    Home > Difficult fiscal and tax problems > Consolidated statements
    • Control features
      Companies with a controlling stake of 50% or more should prepare consolidated financial statements in accordance with the comprehensive consolidation method.
      2021-07-28
    • Associates
      Companies with a control ratio of between 20% and 50% should prepare financial statements of their associates in accordance with the equity method.
      2021-07-28
    • Investment real estate
      For investment real estate, the company should be accounted for according to the cost method or fair value method, but in the consolidated financial statements, it should be accounted for according to the fair value method.
      2021-07-28
    • Scope of consolidation
      1. Consolidated financial statements should include information such as assets, liabilities, revenues, expenses, and cash flows of all consolidated companies.
      2021-07-28
    • Adjustments to financial statements
      In the preparation of consolidated financial statements, financial statement adjustments should be made, including the elimination of internal transactions, adjustment of the carrying amount of assets and liabilities, etc.
      2021-07-28
    • Network Publishing Service License
      Web publishing service license
      2021-07-27
    • Import and export qualification filing
      Import and export qualification record
      2021-07-27
    • Network culture business license
      Network culture business license
      2021-07-27
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