今天和大家講解母公司處置子公司時(shí)處置利得或損失在單體報(bào)表和合并報(bào)表的計(jì)算差異。這部分內(nèi)容會(huì)在報(bào)表分析,合并報(bào)表中考察,回顧歷年真題,17.18.19連續(xù)三年大題都考察到了這部分知識(shí)點(diǎn),因此對(duì)于這部分內(nèi)容要求大家理解原理,做到舉一反三。


 

  當(dāng)子公司被處置時(shí),母公司單體報(bào)表和合并報(bào)表都需要體現(xiàn)處置利得或損失。
01
  在母公司的單體報(bào)表中投資子公司時(shí)會(huì)計(jì)處理如下:
  DR Investment in subsidiary
  CR Cash
  因此對(duì)子公司的投資作為Investment in subsidiary出現(xiàn):
  Profit/loss on disposal=Proceeds(fair value of consideration received)–carrying amount of the investment disposed of
  其中proceed是母公司獲得的處置收入,carrying amount of the investment disposed of是母公司單體報(bào)表中這筆投資的賬面價(jià)值。
02
  在集團(tuán)報(bào)表中,不會(huì)出現(xiàn)Investment in subsidiary,而是將其拆為子公司的資產(chǎn)負(fù)債,因此在合并報(bào)表中母公司的投資價(jià)值以子公司的資產(chǎn)、負(fù)債和收購后子公司的權(quán)益變動(dòng)出現(xiàn)在母公司不完全控股的情況下,集團(tuán)報(bào)表中存在NCI,當(dāng)母公司處置子公司后,集團(tuán)報(bào)表中的NCI、子公司凈資產(chǎn)和商譽(yù)處置后都不存在,因此在計(jì)算處置利得或損失時(shí),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
  處置后,子公司所有的凈資產(chǎn)都會(huì)從集團(tuán)報(bào)表消失,而子公司的凈資產(chǎn)由母公司和NCI共同擁有,因此要用處置時(shí)母公司收到的對(duì)價(jià),加處置時(shí)NCI的價(jià)值減去處置時(shí)子公司凈資產(chǎn)的價(jià)值(包括處置時(shí)子公司的商譽(yù))計(jì)算。
  單體報(bào)表和集團(tuán)報(bào)表的計(jì)算差異在于單體報(bào)表不存在NCI,而集團(tuán)報(bào)表存在NCI。
  另外需要提醒大家的是:NCI是權(quán)益科目,在合并報(bào)表的Equity項(xiàng)下處置時(shí)一定要注意用的是處置時(shí)NCI的價(jià)值,有些題目會(huì)給大家收購時(shí)NCI的價(jià)值,這時(shí)大家需要用公式:收購時(shí)NCI價(jià)值+收購后子公司權(quán)益的變動(dòng)*NCI控股=處置時(shí)的NCI的價(jià)值來算出處置時(shí)的NCI。
  下面我們用2道題來分析對(duì)比處置子公司單體報(bào)表和合并報(bào)表的處理:
  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$20 million in cash.
  What is the profit arising on the disposal of the shares that will be recorded in Wind’s individual statement of profit or loss for the year ended 30 September 20X3?$
  下面我們來分析本題:
  Individual statement of P/L表示本題計(jì)算的是單體報(bào)表的處置利得或損失,因此本題要計(jì)算母公司收到的處置收入和處置時(shí)這筆投資在母公司單體報(bào)表的賬面價(jià)值。
  W購買80%的S公司股票,購買對(duì)價(jià)8000K。單體報(bào)表按照成本法入賬,因此后續(xù)投資價(jià)值始終不變。
  在X3.9.30,W公司處置S公司,處置對(duì)價(jià)20,000K。
  根據(jù)公式我們可以得出:
  Profit/loss on disposal=Proceeds(fair value of consideration received)–carrying amount of the investment disposed of=20000K-8000K=12000K,即為本題答案。
  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
  下面來分析本題:
  Consolidated statement of P/L表示本題計(jì)算合并報(bào)表的處置利得或損失。
  因此本題要計(jì)算母公司的處置收入,處置當(dāng)天NCI的價(jià)值、處置當(dāng)天子公司凈資產(chǎn)的價(jià)值和處置當(dāng)天的商譽(yù)。
  X4.6.30集團(tuán)處置60%的C公司股份,收到30m現(xiàn)金,收購日當(dāng)天NCI的價(jià)值4400K。
  收購日當(dāng)天子公司凈資產(chǎn)10000K,處置當(dāng)天子公司凈資產(chǎn)16000K。
  收購產(chǎn)生的2000K商譽(yù)在處置當(dāng)天完全減值。
  首先計(jì)算處置當(dāng)天NCI的數(shù)值。由于本題使用公允價(jià)值計(jì)量NCI,因此商譽(yù)的減值有一部分要分給NCI:
  NCI at disposal=4400K+(16000K-10000K)*40%-2000K*40%=6000K
  另外注意處置當(dāng)天商譽(yù)的價(jià)值減值到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
  謝謝大家,今天的講解到此結(jié)束,祝大家備考順利!