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按照我国企业会计准则,合并财务报表中非全资子公司的少数股权按照子公司可辨认净资产的公允价值计量,商誉只确认属于母公司的部分,即部分商誉法。母公司进一步收购子公司少数股权属于权益交易,收购价格和少数股东权益在收购当天的账面价值的差额计入资本公积或留存收益。通过分析准则规定的处理方法,探讨可能会导致上市公司人为操纵利润等问题,并提出了改进建议。
According to the Accounting Standards for Business Enterprises in our country, the minority equity of the non-wholly owned subsidiaries in the consolidated financial statements is measured at the fair value of the identifiable net assets of the subsidiaries. Goodwill only recognizes part of the parent company, namely the partial goodwill method. The further acquisition of the minority equity of the subsidiary by the parent company belongs to the equity transaction. The difference between the acquisition price and the book value of the minority shareholders’ equity on the acquisition date is recorded in the capital reserve or retained earnings. By analyzing the treatment methods stipulated in the guidelines, this paper discusses the problems that may lead to the man-made profits of listed companies and puts forward suggestions for improvement.