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ACCA(FR科目)必考点:Disposal of subsidiary

发布时间:2020-11-11 14:27 责编:小会
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  今天和大家讲解母公司处置子公司时处置利得或损失在单体报表和合并报表的计算差异。这部分内容会在报表分析,合并报表中考察,回顾历年真题,17.18.19连续三年大题都考察到了这部分知识点,因此对于这部分内容要求大家理解原理,做到举一反三。

       ACCA高频考点解析:要约与要约邀请的区别

ACCA(FR科目)必考点

  当子公司被处置时,母公司单体报表和合并报表都需要体现处置利得或损失。

  1.在母公司的单体报表中投资子公司时会计处理如下:

  DR Investment in subsidiary CR Cash,

  因此对子公司的投资作为Investment in subsidiary出现:

  Profit/loss on disposal = Proceeds (fair value of consideration received) – carrying amount of the investment disposed of

  其中proceed是母公司获得的处置收入,carrying amount of the investment disposed of是母公司单体报表中这笔投资的账面价值。

  2. 在集团报表中,不会出现Investment in subsidiary,而是将其拆为子公司的资产负债,因此在合并报表中母公司的投资价值以子公司的资产、负债和收购后子公司的权益变动出现在母公司不完全控股的情况下,集团报表中存在NCI,当母公司处置子公司后,集团报表中的NCI、子公司净资产和商誉处置后都不存在,因此在计算处置利得或损失时,公式如下:

  Group profit/loss on disposal = fair value of consideration received + NCI at disposal – carrying amount of net asset in S at date of disposal – Goodwill at disposal

  处置后,子公司所有的净资产都会从集团报表消失,而子公司的净资产由母公司和NCI共同拥有,因此要用处置时母公司收到的对价,加处置时NCI的价值减去处置时子公司净资产的价值(包括处置时子公司的商誉)计算。

  单体报表和集团报表的计算差异在于单体报表不存在NCI, 而集团报表存在NCI。

  另外需要提醒大家的是:NCI是权益科目,在合并报表的Equity 项下处置时一定要注意用的是处置时NCI的价值,有些题目会给大家收购时NCI的价值,这时大家需要用公式:收购时NCI价值+收购后子公司权益的变动*NCI控股=处置时的NCI的价值来算出处置时的NCI。

  下面我们用2道题来分析对比处置子公司单体报表和合并报表的处理:

  1. Wind purchased 80% of the ordinary shares Snow for $8 million many years ago and holds the investment in its individual statement of financial position at cost. On 30 September 20X3, Wind disposed of its shares in Snow for $20 million in cash.

  What is the profit arising on the disposal of the shares that will be recorded in Wind’s individual statement of profit or loss for the year ended 30 September 20X3? $

  下面我们来分析本题:

  Individual statement of P/L表示本题计算的是单体报表的处置利得或损失,因此本题要计算母公司收到的处置收入和处置时这笔投资在母公司单体报表的账面价值。

  W购买80%的S公司股票,购买对价8000K。单体报表按照成本法入账,因此后续投资价值始终不变。

  在X3.9.30,W公司处置S公司,处置对价20,000K。

  根据公式我们可以得出:

  Profit/loss on disposal = Proceeds (fair value of consideration received) – carrying amount of the investment disposed of =20000K-8000K=12000K,即为本题答案。

  2. On 30 lune 20X4, the Tea group disposed of its 60% holding in the ordinary shares of Coffee for $30 million in cash. The non-controlling interest at the acquisition date was measured at its fair value of $4.4 million.

  Coffee's net assets at the acquisition and the disposal date were $10 million and $16 million respectively. Goodwill arising on the acquisition of Coffee of $2 million had been fully impaired by the disposal date.

  What is the profit or loss arising on the disposal of Coffee that will be recorded in the consolidated statement of profit or loss for the year ended 31 December 20X4?

  A Profit of $20.0 million B Profit of $18.2 million

  C Profit of $20.4 million D Profit of $20.2 million

  下面来分析本题:

  Consolidated statement of P/L表示本题计算合并报表的处置利得或损失。

  因此本题要计算母公司的处置收入,处置当天NCI的价值、处置当天子公司净资产的价值和处置当天的商誉。

  X4.6.30集团处置60%的C公司股份,收到30m现金,收购日当天NCI的价值4400K。

  收购日当天子公司净资产10000K,处置当天子公司净资产16000K。

  收购产生的2000K商誉在处置当天完全减值。

  首先计算处置当天NCI的数值。由于本题使用公允价值计量NCI,因此商誉的减值有一部分要分给NCI:

  NCI at disposal = 4400K+ (16000K-10000K)*40%-2000K*40%=6000K

  另外注意处置当天商誉的价值减值到0,因此:

  Group profit/loss on disposal = fair value of consideration received + Fair value of NCI – Carrying amount at date of disposal– Goodwill at disposal = 30000K+6000K-16000K-0=20000K=20m

  谢谢大家,今天的讲解到此结束,祝大家备考顺利!

  来源:ACCA学习帮

来源:会计网
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