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Business combination

老師您好，

（1）我想請問 IFRS3 Business combination和 IFRS10 Consolidated financial statement所包含的內容有什么區(qū)別？

（2）在企業(yè)合并時，子公司有一項或有負債，在合并后要確認這項或有負債嗎？

謝謝老師

Subsidiary party 2021-08-20 14:27:06

問題來源：

 

Study Guide:

1. Subsidiary

2. Associate

3. Comprehensive example

1.    Subsidiary

General steps of consolidation:

(b) Adding up all uncanceled assets and liabilities on a line by line basis, by doing (a)and (b), we are consolidating as if parent owned everything in subsidiary

體現100%的控制

(c) show the extend to which you do not own

說實話

合并B/S

合并I/S

引入案例:

P acquired 80% of S on 31 Dec. 2016 for $60. FV of a building in S is $5 higher than its NBV, which has remaining useful life of 5 years. FV of NCI at DOA is $15.

@ DOA  in P's a/c

  Dr. Investment in subsidiary  60

  Cr. Cash                   60

A parent company will usually produce its own single company financial statements and these should be prepared in accordance with IAS 27(revised) Separate financial statements. In these statements, investments in subsidiaries and associates included in the financial statements should be either:

    (a) Accounted for at cost, or

    (b) In accordance with IFRS 9

    (c) equity method 

W2 Goodwill

Consideration

 

60

FV of NCI @ DOA

 

15

FV of S’s identifiable net asset @DOA

 

Share capital

25

 

Retained earning

15

 

FV adjustment 

5

(45)

GW @ DOA

 

(30)

我們首先假設P 100%收購了S

Consideration

FV of S’s identifiable net asset @DOA

  Share capital

  Retained earning

  FV adjustment 

W2 Goodwill

 

Consideration

60

FV of NCI @ DOA

15

 

FV of S’s identifiable net asset @DOA

 

Share capital

25

 

Retained earning

15

 

FV adjustment

5

(45)

Goodwill at DOA

 

30

 

查看完整問題

王老師

2021-08-21 10:15:11 1681人瀏覽

哈嘍！努力學習的小天使：

1.IFRS3企業(yè)合并，對其他企業(yè)開始控制了，取得控制權后編制合并報表， 包含主要的編制原則。

IFRS10合并財務報表，企業(yè)成為合并關系了，在各期需要編制合并報表時，根據開始企業(yè)合并時編制的合并報表的基礎上，根據期間內發(fā)生的業(yè)務對合并財務報表各個會計科目進行如何處理以及調整。

2.在企業(yè)合并時，或有負債需要根據具體情況考慮是否 確認為預計負債 。

每個努力學習的小天使都會有收獲的，加油！

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