需要编制合并报表的情形都有哪些-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	需要编制合并报表的情形都有哪些
释义	合并会计报表是由企业集团中对其他企业有控制权的控股公司或母公司编制。个别会计报表是由独立的法人企业编制，所有的企业都需要编制个别会计报表，但并不是所有的企业都需要编制合并会计报表。合并会计报表以个别报表为编制基础.不需要在现在会计核算方法体系外单独设置一套账簿体系。【法律依据】《合并会计报表暂行规定》第一条，凡设立于我国境内，拥有一个或一个以上子公司的母公司，应当编制合并会计报表，以综合反映母公司和子公司所形成的企业集团的经营成果、财务状况及其变动情况。
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