20 1 1 At the end of the year, the shareholders' equity attributable to the parent company in the consolidated statement = 8500+(2000-5000) * 80% = 6100, and the total shareholders' equity = 6100+(825-5000)
Total shareholders' equity = equity attributable to shareholders of parent company+minority shareholders' equity.
Equity attributable to shareholders of the parent company = equity of individual shareholders of the parent company+equity share of shareholders of subsidiaries after the purchase date fairly calculated by the parent company.
1. Why is it fair? -Because: the rights and interests attributable to the shareholders of the parent company and the rights and interests of minority shareholders are unique concepts in the consolidated statements. According to the accounting standards, (1) the merger of enterprises not under the same control adopts the purchase method, and the merger cost (the amount of long-term equity investment in individual balance sheets) is determined according to the fairness of the consideration paid. (2) When preparing consolidated statements, the assets and liabilities of subsidiaries should be adjusted to be fair. Therefore, the calculated minority shareholders' equity and the share of subsidiary shareholders' equity enjoyed by the parent company are also fair.
2. The shareholders' equity of the individual statements of the parent company has included the shareholders' equity of the subsidiary company that was fairly adjusted on the purchase date (reflected in the long-term equity investment of the individual statements), so the equity attributable to the parent company is the owner's equity book of the individual statements of the parent company at the end of the year+the identifiable net profit of the subsidiary company is fair; Never+ subsidiary's identifiable shareholders' equity is fair, so it is double-counted.