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加拿大音乐学论文代写:合并报表带来的积极影响

研究表明,将财务报表作为单一合并实体进行报告可能会带来积极影响。很明显,合并报表可以向债权人和股东提供整个集团的简要概况,而不是像许多独立的财务报告那样。不仅母公司控制下的公司将在合并财务报表中报告,而且还将包括母公司具有重大影响的实体的财务结果。它允许感兴趣的投资者和专业分析师评估母公司在资源配置和投资管理方面的表现,以及整个集团的财务健康与否。由于合并过程中剔除了包括未实现利润在内的所有集团内交易,因此合并报表简化,便于客观分析。


加拿大音乐学论文代写 :合并报表带来的积极影响

此外,合并报表可以有效地抵消母公司的损失与外部被投资方的积极业绩之间的关系,反之亦然。Mishkin(1999)认为,金融整合背后有一个潜在的好处,尤其是对金融系统。通过整合,可能会增加母公司活动的多元化,并将与利润挂钩的风险降至最低,从而降低金融机构破产的可能性。如果一个机构,假设是一家银行,同时从事银行和保险业务,当有大量的保险索赔时,银行业务被认为是繁荣的。


加拿大音乐学论文代写 :合并报表带来的积极影响

Research has revealed that reporting the financial statements as a single consolidating entity could bring positive implications. It is apparent that consolidated statements can deliver a brief overview of the entire group to creditors and the share holders as oppose to numerous standalone financial reports. Not only would the companies that under the control of parent be reported in the consolidated financial statements,but the financial results of entities over which the parent firm has substantial influence will also be included.It allows interested investors and professional analysts to assess how well the parent company is performing in resources allocation and investment management and whether the entire group is financiallyhealthy or not.Since all intra-group transactions including unrealised profits are eliminated during the process of consolidation, the aggregated statements are simplified for the convenience of objective analysis.


加拿大音乐学论文代写 :合并报表带来的积极影响

Moreover, the consolidated statements can effectively offset the loss in the parent company against the positive performance of outside investees, vice versa. Mishkin (1999) believes that there is a latent benefit behind the financial consolidation, especially for the financial system. Through consolidation, it is likely to increase the diversification of activities of the parent and minimise the riskiness aligned with the profit and thus reduce the probability of failure of financial institutions. If one institution, let’s say a bank, is involved in both banking and insurance business, the banking business is presumed to be prospered when there is a significant amount of insurance claims.