Group Accounting Manual - Zanetti Partners（集团会计手册-扎内蒂 Partners）.pdf

Group Accounting Manual Suddenly you get the big picture. Member of the Swiss Institute of Certifi ed Accountants and Tax Consultants Group Accounting Manual Page 2 Structure and Group Accounting Manual for Industry, Trade, and Service content One of the basic requirements for a substantive group reporting is the uniform accounting, presentation, and valuation of the individual financial statements of the companies included in the consolidated financial statements. Among other things, this goal is achieved by the issuance of accounting, presentation, and valuation guidelines summarized in the group accounting manual. An explicit and clearly organized group accounting manual represents also a cornerstone of the internal control system within the group financial reporting. We offer a detailed structure for a Group Accounting Manual for Industry, Trade, and Service which aims to provide you with a solid basis for preparing a (similar) customized manual based on your needs. In this overview, the basic structure and contents are presented with short descriptions and examples. Sections of the Group Accounting Manual