子公司之间相互持股的合并会计处理问题探讨

发布时间：2018-04-14 16:07

本文选题：相互持股 + 子公司　；参考：《中国注册会计师》2017年10期

【摘要】：正一、引言在企业集团持股结构中有一种特殊的持股结构就是子公司之间相互持股,相互持股也称为交叉持股。由于相互持股能提高各持股方的投资收益规模,所以现阶段相互持股的上市公司十分普遍,尤其体现在集团企业内部的子公司之间。集团企业内部子公司之间的相互持股在各自的个别报表中的核算很不确定,可能以长期股权投资核算,也可能以交易性金融资产或者可供出售金融资产核算。而在合并层面,这些相互持股均需要以合并层面的权益法进行核算,这样就造成了个别层面与合并层面核算的差异,
[Abstract]:First, there is a special kind of shareholding structure in the structure of enterprise group shareholding, which is the cross-shareholding among subsidiary companies, which is also called cross-shareholding.Because cross-shareholding can improve the scale of investment income of each shareholder, cross-shareholding listed companies are very common at present, especially among the subsidiaries of group enterprises.The accounting of cross-shareholding among subsidiaries in group enterprises is very uncertain in their individual statements, which may be accounted by long-term equity investment, transaction financial assets or financial assets available for sale.At the merger level, these cross-shareholdings need to be accounted by the equity method at the merger level, which results in the difference between the individual level and the consolidated level.
【作者单位】：中原工学院经济管理学院;
【分类号】：F275;F832.51

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