同一控制下企业合并会计处理及案例.pdfVIP

Section2TreatmentofBusinessMergersUnder

CommonControl

2.Accountingtreatment

(2)Absorptionandmergerunderthesamecontrol

Debit:Assets(bookvalueofthemergedparty)

Capitalreserve(capitalpremiumorequitypremium)(insufficientoffsetisoffsetagainstsurplusreserveandundistributedprofits)

Credit:Liabilities(bookvalueofthemergedparty)

Assets(bookvalueofnon-cashassetsofthe

mergingparty)BankdepositsEquitycapital

reserve(capitalpremiumorequitypremium)

[Tip1]Themergingpartypaysconsiderationtotheoriginalshareholdersofthemergedpartyandobtainsthe

assetsandliabilitiesofthemergedparty.Theaboveentrieswillnotinvolvetheownersequityofthemergedparty.

[Tip2]Individualfinancialstatementsarepreparedthroughmergersandacquisitions,andthereisnoproblemwithconsolidatedfinancialstatements.

[TextbookExample24-2]OnJune30,20×7,CompanyPissuedanadditional10millionordinarysharestothe

shareholdersofCompanyS(afacevalueof1yuanpershareandamarketpriceof10.85yuan)tomergewith

CompanyS,andacquiredthenetassetsofCompanySonthatday.Onthatday,theassetsandliabilitiesofCompanyP

andCompanySareshowninTable24-2.

Table24-2Balancesheet(shortform)June30,20×7Unit:10,000yuan

P公司S公司

项目

账面价值-账面价值公允价值

资产：----

货币4312.50-450450

存货