历年有很多考生反映,在ACCA考试中碰到有关合并报表有很多题目都不会解答,也不知道该从何入手。ACCA12月考季临近,对此,会计网就为大家着重详解一下合并报表这个高频考点内容。

  一、判断控制成立的条件:

  An investor controls an investee if and only if the investor has all the following(形成控制同时需要满足以下三大条件):

  A) Power over the investee to direct the relevant activities;

  B) Exposure, or rights, to variable returns from its involvement with the investee;

  C) Ability to use its power over the investee to affect the amount of the investor’s returns.

  Example of control(常见的例子有):

  A) Voting rights (> 50% ordinary shares);

  B) Rights to appoints, reassign or remove key management personnel;

  C) Rights to appoint or remove another entity that directs relevant activities;

  D) Management contract.

  二、购买对价consideration计算:

  Consideration may consist of(常见的对价有cash和shares两种)

  A) Cash(以cash的形式进行收购,直接记录cash值)

  P purchased xx shares/ xx% of shares of S for XX

  P purchased xx shares/ xx% of shares of S for XX per share

  B) Shares(以股换股)

  Share exchange on a X for Y basis (代表每获取子公司Y股股票,母公司需付出X股股票)

  Share consideration=母公司获取子公司股数* X/Y *母公司收购日股价

  三、商誉的计算:

  Goodwills = Considerations+ NCI at acquisition date - FV of net assets of S at acquisition date

  计算Goodwill的时候,用的是consideration的公允价值,加上NCI的公允价值,减去子公司的净资产(net assets)。其中的retained earning和 share capital,是用子公司在收购日当天的数字。

  四、未实现利润PUP(provision for unrealised profit)的计算:

  首先根据内部销售的售价和成本把利润算出来,再考虑期末还没卖出去的(还留在库存里的部分)对应的比例,计算出这部分unrealised profit的值。

  未实现利润PUP(provision for unrealised profit)的影响:

  A) P sold to S:

  Group RE =母公司RE - URP +子公司收购后产生的RE * P%

  NCI at reporting date = NCI at acq. date + 子公司收购后产生的RE* NCI%

  B) S sold to P:

  Group RE =母公司RE + (子公司收购后产生的RE - URP) * P%

  NCI at reporting date = NCI at acq. date + (子公司收购后产生的RE - URP)* NCI%

  来源:ACCA学习帮