新会计准则下的合并报表范围
合并范围是合并财务报表相关项目金额准确与否的关键。
在新准则中强调实质性控制。控制，是指一个企业能够决定另一个企业的财务和经营政策，并能据以从另一个企业的经营活动中获取利益的权力。新准则与旧规定在以控制权标准确定合并范围时，均将母公司对子公司的控制区分为绝对控制（拥有半数以上的表决权）和相对控制（拥有不足半数的表决权但能够实质控制）两种情况，判断相对控制的具体标准也相同。具体规定为：
1.母公司直接或通过子公司间接拥有被投资单位半数以上的表决权，表明母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并会计报表的合并范围。但是，有证据表明母公司不能控制被投资单位的除外。
2.母公司拥有被投资单位半数或以下的表决权，满足以下条件之一的，视为母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并会计报表的合并范围；但是，有证据表明母公司不能控制被投资单位的除外：
①通过与被投资单位其他投资者之间的协议，拥有被投资单位半数以上的表决权；
②根据公司章程或协议，有权决定被投资单位的财务和经营政策；
③有权任免被投资单位的董事会或类似机构的多数成员；
④在被投资单位的董事会或类似机构占多数表决权。
但是，新准则与旧规定在合并范围确定方面存在的差异也是明显的，具体表现如下：
1.小规模子公司和特殊行业子公司。
财政部在1996年《关于合并会计报表合并范围请示的复函》中，依据重要性原则，对于子公司的资产总额、销售收入及当期净利润小于母公司与其所有子公司相应指标合计数的10%时，该子公司可以不纳入合并范围。同时规定，对于银行和保险业等特殊行业的子公司，可以不纳入合并范围。
新准则在确定合并范围时强调的是控制原则。按照控制的标准，无论是小规模的子公司还是经营业务性质特殊的子公司均纳入合并范围，只有这样，合并财务报表才能反映由母公司和所有子公司构成的企业集团的财务状况和经营成果。新准则重要性原则的运用主要体现在内部交易的抵销和相关信息的披露上。
2.联营企业。
《企业会计制度》第一百五十八条规定，企业在编制合并会计报表时，应当将合营企业合并在内，并按照比例合并法予以合并。
新准则取消了比例合并法。因为控制实质上意味着只有一方能够对另一方实施控制，按照合同约定同受两方或多方控制的合营企业并不符合合并财务报表关于控制的定义。因此，不应将这种联合控制主体按比例纳入合并财务报表的合并范围。
3.对于取得控制权后又准备售出而短期持有其半数以上的权益性资本的子公司。
旧规定允许母公司在取得控制权的当期将此类子公司不纳入合并范围。
新准则对于当期收购后在报告期末尚未售出的子公司，由于母公司能够对其实施控制，因此应该纳入合并范围。
The new accounting standards under the consolidated scope
The scope is combined with the relevant items in the financial statements and the accuracy of the key amount.In the new guidelines emphasize substantive control. Control, is an enterprise can decide on an enterprise's financial and operating policies, and to from another in the management activity of the enterprise gets benefit. The new criterion and the old regulations in order to control rights standard scope, the parent company control is divided into absolute control ( with more than half of the voting rights ) and relative control ( with less than half of the voting rights but can control ) in two cases, judgments of relative control specific standards are the same. Specific provisions for:1 parent directly or through a subsidiary company owned by unit of investment in more than half of the voting rights, suggest that parent can control by unit of investment, the investment shall be identified as subsidiary units, into the scope of consolidated accounting statement. However, there is evidence that the parent company can not control by unit of investment except.In 2 the parent company has invested half or less of the right to vote, to meet one of the following conditions, as the parent company to control by unit of investment, the investment shall be identified as subsidiary units, into the scope of consolidated accounting statement; however, there is evidence that the parent company can not control by unit of investment except:By and by unit of investment agreement between other investors, has invested more than half of the voting rights;According to the articles of association or agreement, have the right to decide by unit of investment in the financial and operating policies;It has the power to appoint and remove the investee's board of directors or similar body and most of its members;II in the investee's board of directors or similar institutions accounted for the majority voting right.However, the new criterion and the old regulations in the consolidation scope determine the differences are obvious, the details are as follows:1 small-scale companies and special industry subsidiary company.The Ministry of Finance in 1996" on the scope of consolidated accounting statement request reply", according to the importance of the principle of the subsidiary company, total assets, sales revenue and net profit of less than the current parent company and subsidiary of total number of all relevant indexes of 10%, the company may not be incorporated into the scope of consolidation. At the same time, the bank and the insurance industry and other special industries subsidiary, may not be incorporated into the scope of consolidation.The new guidelines in the determination of combined range is emphasized control principle. According to the control standard, whether small scale sub company or business the peculiar nature of the subsidiaries are under the scope of consolidation, only in this way, the consolidated financial statements to reflect by the parent and all subsidiaries constitute the group's financial condition and results of operations. The new guidelines the importance principle is mainly embodied in the internal transaction offset and the disclosure of relevant information.The 2 joint venture enterprise." Enterprise accounting system" the 158th regulation, enterprise in preparing consolidated financial statements, should be combined, joint venture, and in accordance with the proportionate consolidation method to merge.The new criterion canceled proportionate consolidation method. Because the control in essence means that only one party to another party to implement the control, in accordance with the contract with the two party or parties control the joint venture does not conform to the consolidated financial statements about the definition of control. Therefore, should not be this combined control subjects in proportion into the scope of consolidated financial statements.3 to get the control rights and prepare sold short holds more than half of the equity capital of the subsidiaries.The old rules allow the parent company in the acquisition of control current of such subsidiaries under the scope of consolidation.The new guidelines for the current after the acquisition of the end of the reporting period the unsold subsidiaries, as the parent company to implement control, therefore should merge into the scope of.