作为合并财务报告概念一部分的控制原则的异常

IF 1.9 Q3 COMPUTER SCIENCE, ARTIFICIAL INTELLIGENCE Intelligenza Artificiale Pub Date : 2021-01-15 DOI:10.24891/IA.24.1.24
S. Kolchugin
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引用次数: 0

摘要

主题。本文讨论了控制原则对现有合并财务报告概念的影响。由于控制原则的异常,我评估了合并方法中可能发生的变化。本研究采用科学假设的类比方法。该研究在方法论上依赖于托马斯·库恩的范式转移理论和异常对常规科学方法论原则的影响。本研究结合了分析与综合、归纳与演绎、对比的方法,在分析现有的控制准则和识别控制原则的异常时,作为合并财务报告概念的一部分,并研究了异常如何影响合并方法。我发现合并财务报告概念中的控制原则影响合并方法。我建议在母公司对其子公司拥有非股权控制的情况下,使用我自己的方法来编制合并财务报表。结论和相关性。合并财务报告概念中的控制原则尚未正式确立,从而导致影响合并财务报告方法论原则的异常现象。母公司对子公司的非股权控制就是一个很好的例子。这种控制导致合并方法不可避免地发生变化。研究结果可用于编制合并财务报表的情况下,母公司对其子公司的非股权控制。
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Anomalies of the control principle as part of the consolidated financial reporting concept
Subject. The article discusses the impact of the control principle on the existing consolidated financial reporting concept. Objectives. I evaluate possible alterations in the consolidation methodology as a result of the anomaly of the control principle. Methods. The study is based on the method of analogy for scientific hypothesizing. The study methodologically relies upon Thomas Kuhn's paradigm shift theory and the impact of anomalies on methodological principles of normal science. The study combines the analysis and synthesis, induction and deduction, and the method of comparison when analyzing the existing control criteria and identifying anomalies of the control principles as part of the consolidated financial reporting concept, and examining how the anomaly influences the consolidation methodology. Results. I discovered that the control principle in the consolidated financial reporting concept influences the consolidation methodology. I suggest using my own methodological approach to preparing consolidated financial statements in case of the non-equity control the parent company holds over its subsidiary. Conclusions and Relevance. The control principle in the consolidated financial reporting concept has not been formalized, thus causing anomalies affecting methodological principles of consolidated financial reporting. The non-equity control of the parent company over its subsidiary is a case in point. This control induces unavoidable changes in the consolidation methodology. The findings can be used to prepare consolidated financial statements in case of the non-equity control of the parent company over its subsidiary.
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来源期刊
Intelligenza Artificiale
Intelligenza Artificiale COMPUTER SCIENCE, ARTIFICIAL INTELLIGENCE-
CiteScore
3.50
自引率
6.70%
发文量
13
期刊最新文献
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