First, the impact on the scope of merger.
According to the accounting standards for business enterprises, subsidiaries should not be included in the scope of consolidation of consolidated financial statements during the reporting period, and the opening number of consolidated balance sheets should not be adjusted; However, the income, expenses and profits of subsidiaries from the beginning to the disposal date shall be included in the consolidated income statement. Second, the impact on the investment income of consolidated statements
Because the long-term equity investment of the parent company is accounted for by the cost method, the investment income reflected in the parent company's statements includes the income realized by the subsidiary in the previous year but not confirmed by the parent company. However, from the perspective of the whole enterprise group, the investment income should be deducted from the realized income of the previous year as the transfer income of the current period, so it is necessary to make corresponding offset treatment when preparing the consolidated statement. Third, for example.
Company A holds a long-term equity investment of 2 million yuan from Company B, and the equity ratio is 100%. During the holding period, the capital reserve of Company B increased by1million yuan, and the profit was1million yuan. In June 2009, the company disposed of the company, with a disposal income of 5 million yuan and a profit of 300,000 yuan from June 65438 to June.
According to the above transactions, the parent company realized an investment income of 3 million yuan (5 million yuan-2 million yuan). From the consolidated statements, the realized investment income should be 700,000 yuan (5 million yuan-2 million yuan-6,543.8+0,000 yuan-300,000 yuan).
Although the Company no longer included the company changes in the scope of consolidation at the end of the period, it still needs to offset the business as follows when preparing the consolidated statement at the end of the period:
1. The entries of previous year's supplementary equity method accounting are still maintained: long-term equity investment 200 loan: capital reserve 100 undistributed profit 100 2. Current supplementary equity method accounting: long-term equity investment 30 loans: net profit 30 3. Offset the investment income of the parent company: investment income 230 loans: long-term equity investment 230.
After the above treatment, the investment income of the current consolidated statement is 700,000 yuan, and the equity items in the consolidated statement are connected from the previous period to the later period.