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当前位置:中博教育 > ACCA > 学习指导 > ACCA FA合并财务报表:合伙人以及股权会计如何运作?

ACCA FA合并财务报表:合伙人以及股权会计如何运作?

文章来源:ACCA官网

发布时间:2021-08-06 14:53

阅读:1304

What is an associate and how does equity accounting work?

We began this article with consideration of how to identify a subsidiary,and we conclude it with consideration of a relationship between a parent and an associate.

The FA/FFA syllabus is limited to the definition and identification of an associate and describing the principle of equity accounting only.

An associate is defined by IAS 28 as‘an entity over which the investor has significant influence’.

Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies.

IAS 28 also states that a holding of 20%or more of the ordinary(voting)shares can be presumed to give the investor significant influence unless it can be demonstrated otherwise.You should use the range 20-50%of voting shares in the exam as your main indicator of significant influence.However,make sure you read any other information with regards power to participate or other shareholdings(see illustration 5).

Conversely,significant influence can still be demonstrated where less than 20%of the voting rights are obtained,usually evidenced by:

representation on the board of directors of the investee;

participation in the policy-making process;

material transactions between the investor and investee;

interchange of management personnel;or

provision of essential technical information.

Once we have identified that significant influence exists,we do not consolidate line by line like we do for a subsidiary.This is simply because we do not have control.Equity accounting is not the same process as consolidation.

For an associate,we have to use the equity method,which means we simply bring in our share of the associate’s results.In the consolidated statement of profit or loss,any dividend income received from the associate is replaced by bringing in one line that shows the parent’s share of the associate’s profit.This is presented as‘Share of profits of associate’as a new heading immediately before the consolidated profit before tax.

In the consolidated statement of financial position,the investment in the associate is shown as a single figure in non-current assets.It is calculated as the cost of the investment plus the parent’s share of post-acquisition retained profits(i.e.the profits the associate has earned since the parent has had significant influence).

Illustration(5)

Which of the following investments owned by Indigo Co should be accounted for using the equity method in the consolidated financial statements?

30%of the non-voting preference share capital in Yellow Co

18%of the ordinary share capital in Blue Co with directors of Indigo Co having two of the five places on the board of Blue Co

45%of the ordinary share capital of Red Co,with directors of Indigo Co having four of the six places on the board of Red Co

A 1 and 2

B 2 only

C 1 and 3

D 2 and 3

Answer

Statement(1):Although a 30%holding appears to fall within the 20–50%range,it is a 30%holding in non-voting preference share capital.These do not give Indigo Co significant influence over Yellow Co and,therefore,Yellow Co is not an associate and would not be equity accounted.

Statement(2):Despite only 18%of the ordinary share capital being held by Indigo Co,as we have already discussed,we do not just consider the percentage of equity shares held,but also look at whether there can be an exercise of significant influence.Having two out of the five directors effectively gives Indigo Co influence,but not control,over decision making in the company and,therefore,Blue Co is an associate and would be equity accounted.

Statement(3):Do not just look at the 45%holding and presume it is an associate without considering the other facts.By looking at the ability to appoint directors shows that Indigo Co has four of the six directors,effectively giving them power and therefore control over the decision making in the company.Having power and control should make you spot that actually Red Co is a subsidiary and,therefore,would be consolidated line by line in the group accounts and would not be equity accounted.

Therefore,the correct answer is B–statement 2 only.

Concluding exam tips

Remember that at FA/FFA level,a good solid platform of understanding the principles of consolidation is required.

This is because,although we have used OT questions to demonstrate how the consolidation principles could be examined,they could also be assessed using the MTQs in part B of the exam.Typically,this will involve calculating the figures for a consolidated statement of profit or loss or a consolidated statement of financial position.You should ensure you have looked at the specimen exam(the full exam and the additional MTQs)for practice of the fuller consolidation exam questions.Your learning provider’s question banks and revision material will also provide further practice.

Practising full-length consolidation questions will help you to develop a better understanding of consolidation.It is important to understand how each calculation fits into the consolidated financial statements,and this will also benefit your future studies when you revisit consolidation in your later FR and SBR studies.

When answering OT questions and MTQs,remember to:

read the question’s requirement carefully and understand what is being asked for;

think about relevant consolidation workings or extracts that may help you;

calculate what you think the correct figure is before you look at OT answer options–be careful not to let the distracters catch you out,so think carefully about your calculation;and

re-read the question to ensure you understand it and check you are answering the question set if your initial calculation does not match any of the answer options.

翻译参考

什么是合伙人以及股权会计如何运作?

我们以考虑如何识别子公司开始这篇文章,并以考虑母公司和联营公司之间的关系结束这篇文章。

FA/FFA教学大纲仅限于对联营公司的定义和识别,并仅描述权益会计的原则。

IAS 28将联营公司定义为“投资者对其具有重大影响的实体”。

重大影响是指有权参与被投资方的财务和经营政策决策,但不控制或共同控制这些政策。

IAS 28还规定,除非另有证明,否则可以推定持有20%或更多普通(有表决权)股份会对投资者产生重大影响。您应该使用考试中20-50%的投票份额作为重要影响力的主要指标。但是,请确保您阅读有关参与权或其他股权的任何其他信息(见图5)。

相反,如果获得的投票权少于20%,仍然可以证明具有重大影响,通常表现为:

被投资方董事会的代表;点击免费下载>>>更多ACCA学习相关资料

参与决策过程;

投资方与被投资方之间的重大交易;

管理人员的互换;要么

提供必要的技术信息。

一旦我们确定存在重大影响,我们就不会像对子公司那样逐行合并。这仅仅是因为我们无法控制。权益会计与合并的过程不同。

对于联营公司,我们必须使用权益法,这意味着我们只需将我们在联营公司的业绩中所占的份额纳入其中。在综合损益表中,从联营公司收到的任何股息收入被引入一行显示母公司在联营公司利润中的份额所取代。这在紧接税前综合利润之前作为新标题呈列为“联营公司利润份额”。

在综合财务状况表中,对联营公司的投资在非流动资产中显示为单一数字。它的计算方法是投资成本加上母公司在收购后保留利润中的份额(即联营公司自母公司具有重大影响以来所赚取的利润)。

示例(5)

Indigo Co拥有的下列哪些投资应在合并财务报表中采用权益法核算?

Yellow Co 30%的无表决权优先股资本

Blue Co普通股资本的18%,Indigo Co的董事在Blue Co的五个董事会席位中占两个席位

Red Co普通股本的45%,Indigo Co的董事在Red Co的六个董事会席位中占四个席位

A 1和2

B 2仅

C 1和3

D 2和3

回答

声明(1):虽然30%的持股似乎在20-50%的范围内,但它是无投票权优先股资本的30%持股。这些不会使Indigo Co对Yellow Co产生重大影响,因此,Yellow Co不是联营公司,也不会以权益入账。

声明(2):尽管Indigo Co仅持有18%的普通股资本,正如我们已经讨论过的,我们不仅考虑所持有的股权比例,还要考虑是否可以行使重大影响。五名董事中的两名有效地赋予Indigo Co对公司决策的影响,但不能控制,因此,Blue Co是联营公司,将采用股权入账。

陈述(3):不要只看45%的持股就假设它是一个联营公司而不考虑其他事实。从任命董事的能力来看,Indigo Co拥有六名董事中的四名,有效地赋予他们权力,从而控制公司的决策。拥有权力和控制权应该会让你发现Red Co实际上是一个子公司,因此将在集团账户中逐行合并,而不是权益核算。

因此,正确答案是B——仅陈述2。

总结考试技巧

请记住,在FA/FFA级别,需要一个良好的坚实平台来理解合并原则。

这是因为,尽管我们使用OT问题来演示如何检查巩固原则,但也可以使用考试B部分中的MTQ来评估它们。通常,这将涉及计算综合损益表或综合财务状况表的数字。您应该确保您已查看样本考试(完整考试和附加MTQ)以练习更完整的合并考试问题。您的学习提供者的题库和修订材料也将提供进一步的练习。

练习完整的合并问题将帮助您更好地理解合并。了解每个计算如何融入合并财务报表非常重要,当您在以后的FR和SBR研究中重新审视合并时,这也将有利于您未来的研究。

在回答OT问题和MTQ时,请记住:

仔细阅读问题的要求并了解要求的内容;

考虑可能对您有帮助的相关整合工作或摘录;

在查看OT答案选项之前计算出您认为正确的数字——小心不要让干扰者注意到您,所以请仔细考虑您的计算;和

重新阅读问题以确保您理解它并检查您是否在回答问题集,如果您的初始计算与任何答案选项不匹配。

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