However, as the accounting situation varies a lot around the wo rld , there are great differences in the Consolidated Financial Statement and it s practices and it is the same case with the extent of consolidation.
However, as the accounting situation varies a lot around the wo rld , there are great differences in the Consolidated Financial Statement and it s practices and it is the same case with the extent of consolidation.
世界各国由于会计环境不同，合并会计报表理论和实务呈现出较大的差异性，合并范围也不相同。