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ACCA FA合并财务报表：确定母子公司
文章来源：ACCA官网
发布时间：2021-08-06 14:27
阅读：1290次
The FA/FFA syllabus examines the principles contained in:
IAS 27,Separate Financial Statements
IAS 28,Investments in Associates and Joint Ventures
IFRS 3,Business Combinations
IFRS 10,Consolidated Financial Statements
Please note that the syllabus does not cover Joint Ventures but IAS 28 is applicable to Associates which are covered.
This article focuses on some of the main principles of consolidated financial statements that a candidate must be able to understand and gives examples of how they may be tested in objective test questions(OTs)and multi-task questions(MTQs).
It does not attempt to cover every technical aspect of consolidation,but to give candidates the tools they need to prepare for the style and level of testing that they can expect to see in this exam.
(1).How is a parent-subsidiary relationship identified?
IAS 27 defines consolidated financial statements as‘the financial statements of a group in which the assets,liabilities,equity,income,expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity.’
The diagram below shows an example of a typical group structure:
This diagram shows how a parent company has control over a subsidiary.At FA/FFA level,it is assumed that control exists if the parent company has more than 50%of the ordinary(equity)shares–ie giving them more than 50%of the voting power.
However,there are examples where a holding of less than 50%of the ordinary shares can still lead to control existing.IFRS 10 states that an investor(i.e.the parent)controls an investee if and only if the investor has all of the following:
i.power over the investee(ie the subsidiary)
ii.exposure,or rights,to variable returns from its involvement with the investee,and
iii.the ability to use its power over the investee to affect the amount of the investor’s returns.
Power may be evidenced by all or some of the following:
the power over more than 50%of the voting rights by virtue of agreement with other investors;
the power to govern the financial and operating policies of the entity under statute or an agreement;
the power to appoint or remove the majority of the members of the board of directors;or
the power to cast the majority of the votes at meetings of the board of directors.
A typical OT question may describe a number of different investments and you would need to decide if they are subsidiaries–i.e.if control exists.Illustration 1 is an example of a typical question.
Illustration
Green Co owns the following investments in other companies:
Green Co has also appointed five of the seven directors of Black Co.
Which of the following investments are accounted for as subsidiaries in the consolidated accounts of Green Co Group?
A Violet Co only
B Amber Co only
C Violet Co and Black Co only
D Violet Co,Amber Co and Black Co
Answer
Let’s consider each of the investments in turn to determine if control exists and,therefore,if they should be accounted for as a subsidiary.
Violet Co–by looking at the equity shares,Green Co has more than 50%of the voting shares–ie an 80%equity holding.This gives them control and,therefore,Violet Co is a subsidiary.
Amber Co–you must remember to look at the equity shares,as despite having the majority of the non-equity shares,these do not give voting power.As Green Co only has 25%of the equity shares,they do not have control and,therefore,Amber Co is not a subsidiary.
Black Co–by looking at the percentage of equity shares,you may incorrectly conclude that Black Co is not a subsidiary,as Green Co has less than half of the voting rights.However,by looking at the fact that Green Co has appointed five of the seven directors,effectively they have the power,and ability to use that power,to affect the decision making in the company which will impact on the returns to be made.This should make you conclude that Black Co is a subsidiary.
Therefore,the correct answer is C.
翻译参考
FA/FFA教学大纲检查包含的原则：
IAS 27，单独的财务报表
IAS 28，对联营公司和合资企业的投资
IFRS 3，企业合并
IFRS 10，合并财务报表
请注意，课程提纲不包括合资企业，但IAS 28适用于所涵盖的联营公司。
本文重点介绍考生必须能够理解的合并财务报表的一些主要原则，并举例说明如何在客观测试题(OT)和多任务题(MTQ)中对其进行测试。
它并不试图涵盖整合的每个技术方面，而是为考生提供他们所需的工具，以准备他们可以在这次考试中看到的测试风格和级别。
如何确定母子公司关系？
IAS 27将合并财务报表定义为“母公司及其子公司的资产、负债、权益、收入、费用和现金流作为单一经济实体列报的集团财务报表”。
下图显示了典型组结构的示例：
该图显示了母公司如何控制子公司。在FA/FFA层面，如果母公司拥有超过50%的普通（股权）股份，即赋予其超过50%的投票权，则假设存在控制权。【点击免费下载>>>更多ACCA学习相关资料】
但是，也有持有少于50%的普通股仍可导致控制权存在的例子。IFRS 10规定，当且仅当投资者具备以下所有条件时，投资者（即母公司）才能控制被投资方：
一、对被投资方（即子公司）的权力
二、因参与被投资方而获得可变回报的风险敞口或权利
三、利用其对被投资方的权力影响投资者回报金额的能力
权力可由以下全部或部分证明：
通过与其他投资者的协议拥有超过50%的表决权的权力；
根据法规或协议管理实体的财务和经营政策的权力；
任命或罢免董事会过半数成员的权力；要么
在董事会会议上拥有过半数投票权。
一个典型的OT问题可能会描述许多不同的投资，您需要确定它们是否是子公司——即是否存在控制权。图1是一个典型问题的示例。
说明(1)
Green Co在其他公司拥有以下投资：
Green Co还任命了Black Co.七名董事中的五名。
以下哪些投资在Green Co Group的合并账目中被列为子公司？
A Violet Co only
B Amber Co only
C Violet Co and Black Co only
D Violet Co,Amber Co and Black Co
回答
让我们依次考虑每项投资，以确定是否存在控制权，因此，是否应将其作为子公司进行会计处理。
Violet Co——从股权来看，Green Co拥有超过50%的投票权——即80%的股权。这赋予了他们控制权，因此Violet Co是子公司。
Amber Co–您必须记住查看股权，因为尽管拥有大部分非股权，但这些并不赋予投票权。由于Green Co仅拥有25%的股权，他们没有控制权，因此Amber Co不是子公司。
Black Co–通过查看股权比例，您可能会错误地得出Black Co不是子公司的结论，因为Green Co拥有不到一半的投票权。然而，从Green Co任命了七名董事中的五名这一事实来看，他们实际上有能力和能力使用这种权力来影响公司的决策，这将影响将要取得的回报。这应该使您得出结论，Black Co是子公司。
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