毕马威华振--中国现行会计准则和制度和国际财务报告准则间差异.ppt

PRC Current 《企业会计制度》 第一百五十八条 企业对其他单位投资如占该单位资本总额50%以上（不含50%），或虽然占该单位注册资本总额不足５０％但具有实质控制权的，应当编制合并会计报表。合并会计报表的编制原则和方法，按照国家统一的会计制度中有关合并会计报表的规定执行。 ??? 《合并会计报表暂行规定》 ３．在母公司编制合并会计报表时，下列子公司可以不包括在合并会计报表的合并范围之内：?（１）已关停并转的子公司；?（２）按照破产程序，已宣告被清理整顿的子公司；?（３）已宣告破产的子公司；?（４）准备近期售出而短期持有其半数以上的权益性资本的子公司；?（５）非持续经营的所有者权益为负数的子公司；?（６）受所在国外汇管制及其他管制，资金调度受到限制的境外子公司。? PRC NASBE 企业会计准则地33号——合并财务报表 第十条 母公司应当将其全部子公司纳入合并财务报表的合并范围。 Insight into IFRS 2.5.10 Exclusions from consolidation There are no exclusions from the requirement that an entity consolidates all subsidiaries?. [IAS 27.BC14, 27.BC15, IFRS 5.BC53-55] Subsidiaries cannot be excluded from consolidation on the basis that their activities are dissimilar from those of the parent; relevant information is provided by consolidation of such subsidiaries and the resulting additional information concerning the impact of those activities. [IAS 27.20] Disposal in the near future An entity is required to consolidate a subsidiary even if it is acquired exclusively with a view to its subsequent disposal. However, the disposal group (comprising the assets that are to be disposed of and directly related liabilities and contingent liabilities) is classified in the consolidated financial statements as held for sale upon acquisition if certain criteria are met at the date of acquisition. [IFRS 5.6, 5.11] 潜在表决权，KPMG IFRS training material 2006-IAS27,28 and 31 Explain that the existence of potential voting rights that are presently (i.e. currently) exercisable should be considered. This is because the potential voting rights give the holders the power to control the entity because they can step in at any time if they wish to. Emphasise that the potential voting rights must be presently exercisable but that it is not required that it must be an advantage (the instrument is “in the money”) for the holder to do so. For example a call option might have a strike price higher than the market value (fair value) of the shares and hence the holder would p