| Summary: | 碩士 === 東吳大學 === 會計學系 === 100 === The main subject of this thesis is to realize whether the published companies prepare consolidated financial statements is in accordance with the Financial Standards No. 7, before the standard first revised. Addition, compare Taiwan government static data about the investment of China to China government, the static data is large different between two sides, as a result of, most of business invest China are unapproved , so violate the rule, “Regulations Governing the Relations between the People of the Taiwan Area and the People of the Mainland China Area”.
Before Financial Standards No. 7 first revised, because of the exception, preparing consolidated financial statements, and the investment constrain of China, the companies avoid preparing consolidated financial statements to hide the investing information about China; the thesis use the case to research the disclosure about the consolidated financial statements and China investing information.
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