1. Transfer out the investment income confirmed by the equity method before the disposal date of the disposed subsidiary. It mainly includes the net profit and loss realized by subsidiaries in previous years, other comprehensive income except net profit and loss and changes in owners' equity, other comprehensive income and profit distribution. Accounting entry:?
2. Since the income and profit of the disposed subsidiary from the disposal start to the disposal date are included in the consolidated income statement, it is necessary to transfer out the changes in net profit, other comprehensive income and owner's equity other than net profit and loss, other comprehensive income and profit distribution.
3. Transfer other comprehensive income and capital reserve realized from disposal of subsidiaries into investment income.
Article 33 of Accounting Standards for Enterprises No.33-Consolidated Financial Statements stipulates that the parent company shall not adjust the opening number of the consolidated balance sheet when disposing of its subsidiaries and businesses during the reporting period and preparing the consolidated balance sheet.
Article 39 of Accounting Standards for Enterprises No.33-Consolidated Financial Statements stipulates that when the parent company disposes of its subsidiaries and businesses during the reporting period, it shall include the income, expenses and profits of the subsidiaries and businesses from the beginning of the period to the date of disposal in the consolidated income statement.
Article 44 of Accounting Standards for Business Enterprises No.33-Consolidated Financial Statements stipulates that when the parent company disposes of its subsidiaries and businesses during the reporting period, it shall include the cash flows of the subsidiaries and businesses from the business start to the disposal date into the consolidated cash flow statement.
Extended data
Specific examples show that:
Company A holds a long-term equity investment of 3 million yuan from Company B, accounting for 65,438+000%. During the holding period, the capital reserve of Company B increased by 500,000 yuan and the profit was 500,000 yuan. In June 2009, the company disposed of the company, with a disposal income of 6 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 (6 million yuan-3 million yuan). From the consolidated statement, the realized investment income should be 6,543,800+0.7 million yuan (6 million yuan-3 million yuan -50 yuan-500,000 yuan-300,000 yuan).
Although the Company will no longer be included in the consolidation scope at the end of the period, it is still necessary to offset this business as follows when preparing consolidated statements at the end of the period:
1, the entries accounted for by the supplementary equity method in previous years are still retained.
Borrow: long-term equity investment? 100
Loan: capital reserve? 50
Undistributed profit? 50
2. This period is accounted by supplementary equity method.
Borrow: long-term equity investment? 30
Loan: net profit? 30
3. Offset the investment income of the parent company
Borrow: investment income? 130
Loan: long-term equity investment? 130
After the above treatment, the investment income of the current consolidated statement is 6.5438+0.7 million yuan, and the equity items in the consolidated statement have been connected.
Ministry of Finance-Accounting Standards for Business Enterprises No.33-Consolidated Financial Statements