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关联附属结构作为一种特殊的持股结构,在现阶段的集团公司持股结构中还很普遍,而现行准则缺乏相关的规范,从而给实务中合并报表的编制带来了很大困扰。本文探讨了关联附属结构的合并会计处理方法,认为应采用一次合并法进行合并。而合并层面和个别层面计量差异又导致少数股东和母公司股东的权益金额不准确,所以还要在一次合并后对计量差异进行补充调整。
As a special shareholding structure, associated subsidiary structure is still common in the ownership structure of the group company at the present stage, while the current norm lacks relevant norms, which brings great trouble to the compilation of consolidated statements in practice. This article explores the method of consolidation accounting for affiliated structures, and concludes that a merger should be adopted. However, the measurement differences at the merger level and at the individual level in turn lead to the inaccurate interest amount of the minority shareholders and the shareholders of the parent company, so a supplementary adjustment of the measurement differences will be made after a merger.