因减持股份由成本法转为权益法如何调整合并报表
发布时间：2018-12-10 12:28
【摘要】：正企业由于转让部分股份,对被投资单位不再拥有控制权,影响程度转为共同控制或重大影响时,长期股权投资的核算方法应相应由成本法转为权益法。此时投资企业个别财务报表中的分录采用追溯调整法编制,对剩余股份视为原取得该投资时即采用权益法核算。但如果投资企业需要编制合并财务报表,在合并报表中是否应该抑或应如何进一步编制调整分录,对初学者来说往往难以理解。本文针对这些问题结合案例阐述自己的观点。
[Abstract]:The accounting method of long-term equity investment should be changed from cost method to equity method when the degree of influence is changed to joint control or significant influence due to the transfer of some shares of the positive enterprise and the right of control over the invested unit. At this time, the entries in individual financial statements of the investment enterprise are compiled by retroactive adjustment method, and the remaining shares are accounted by the equity method when the remaining shares are regarded as the original acquisition of the investment. However, if investment enterprises need to prepare consolidated financial statements, it is often difficult for beginners to understand whether or how to further compile adjustment entries in consolidated financial statements. This article aims at these questions unifies the case elaboration own viewpoint.
【作者单位】： 湖南财政经济学院;
【分类号】：F233
[Abstract]:The accounting method of long-term equity investment should be changed from cost method to equity method when the degree of influence is changed to joint control or significant influence due to the transfer of some shares of the positive enterprise and the right of control over the invested unit. At this time, the entries in individual financial statements of the investment enterprise are compiled by retroactive adjustment method, and the remaining shares are accounted by the equity method when the remaining shares are regarded as the original acquisition of the investment. However, if investment enterprises need to prepare consolidated financial statements, it is often difficult for beginners to understand whether or how to further compile adjustment entries in consolidated financial statements. This article aims at these questions unifies the case elaboration own viewpoint.
【作者单位】： 湖南财政经济学院;
【分类号】：F233
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