集团 SFP - 基本合并（修订）- ACCA Group SFP - Basic consolidation (revision) - ACCA Financial Reporting (FR)

this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from open tuition com so we're gonna go through now and look at our group accounts so remember group accounts will potentially be a question in Section C and it will either be a group accounts question or a published company accounts question so we could spend a lot of time working through the group accounts and it not arise in Section C it could though then be a couple of multiple-choice questions in Section A or potentially as a question in Section B okay so remember a lot of what you've already seen already has been covered in financial accounting so it should be relatively fresh in the mind because we've got it as brought forward assume knowledge from financial accounting we're not going to go back and look at the detail fundamental concepts all over again what we're going to go through and do is we are going to work it slowly but we're going to go through there and bring in examples a bit quicker as opposed to just going through there and looking at all the basics I'm going to build it up gradually into the more complicated aspects so we have three chapters the first one here goes through and looks at the consolidated statement of financial position next cap that goes through that and looks at the consolidated statement of profit or loss and other comprehensive income so thinking about our performance and then the final chapter looked at associates so whereby we do not have control but we have influence and how we go through that and heck with the account for that associate company okay so let's go through there and start with the consolidated statement of financial position and start thinking about what a group of companies is so remember you've got their the parent company at the top the subsidiary at the bottom and the reason why we have a parent and a subsidiary is because the parent has control so that's the key aspect in order to prepare the group set of accounts you've got the parents that control the subsidiary and control is usually evidenced by greater than 50% of the voting rights which gives you the power to direct the activities you can go through there and with your voting rights you can as the parents appoint the directors in the subsidiary cast your votes at the Annual General Meeting pass through that vote to put in the director that you have nominated and if the director that you have nominated you will effectively tell that director what to do

这是一堂来自开放教育的讲座。要从此讲座中受益，您应该从opentuition.com下载免费的讲座笔记。我们现在要讨论的是集团帐户。请记住，集团帐户可能是C部分的一个问题，它可能是一个集团帐户问题或一个公开公司帐户问题。所以我们可能会花很多时间研究集团帐户，但它可能不会出现在C部分。但它可能是A部分的几个选择题，或者是B部分的一个问题。所以请记住，您已经看到的很多内容都已经在财务会计中涵盖过，因此它应该在脑海中相对清晰。因为我们把它作为财务会计的前提知识，我们不打算再回头看基本概念的细节。我们要做的是慢慢地进行，但我们会更快地引入示例，而不是只是简单地看基本知识。我会逐渐引入更复杂的方面。所以我们有三章，第一章介绍了合并财务状况表。下一章介绍了合并损益表及其他全面收入表，思考我们的绩效。最后一章讨论了关联公司，即我们没有控制权，但我们有影响力，以及我们如何处理并为那个关联公司记账。

好，让我们开始讨论合并财务状况表，并开始思考公司集团是什么。所以请记住，您有上面的母公司，下面的子公司，我们之所以有母公司和子公司，是因为母公司有控制权。这是准备集团账目的关键。母公司控制子公司，控制权通常是通过拥有超过50%的投票权来证明的，这给了您指导活动的权力。通过您的投票权，作为母公司，您可以任命子公司的董事，在年度大会上投票，通过那个票来任命您提名的董事，如果您提名的董事，您将有效地告诉那位董事该怎么做。

okay so what you have there is a parent of subsidiary the parent has control over the subsidiary the power to direct the activities of the sub because it owns greater than 50% of the ordinary or equity share capital okay if that's the case we have the group set of accounts and where we are preparing the group set of accounts we are looking there at the concept of substance over legal form the fact that in substance we have one separate entity of the group but legally we have to legally separately identifiable entities the parent and the subsidiary each of which must produce their own individual set of company accounts for P limited and for s limited but we don't look at the legal form we look at the substance and in the substance what we're saying there is that the parent shareholders own P they have control of s or effectively P and s form one large group of companies okay so that's your concept of substance over legal form in terms of control and ownership that's what we begin to look at in detail as we go and look at the position statement and the performance statement because when we're looking at control and going back to the definition of your assets you recognize an asset if you have control so we control the assets we control the liabilities of the subsidiary so we are going to consolidate them add them together one hundred percent on a line by line basis and exactly the same isn't it if you revenue and you cost within the statement of profit or loss however we only need greater than 50% so there could be a scenario whereby we have control at 80% we've gone through consolidated the assets the liabilities the income the expense but we don't own all of the subsidiary do we only own 80% so therefore we need to distinguish between the control and the ownership and how we go through and adjust for that ownership percentage to show that we own 80 and that somebody else own 20 is that we account separately for that 20% and refer to it as the non controlling interest we still go through and show control by consolidating line by line and the assets the liabilities the income expense but what we'll see is one line item in the position statement one line item in the performance statement they referred to as your your non-controlling interest okay so they are the the key on the line principles that you need to bear in mind when it comes to the preparation of your group accounts so if we go and look at the basic consolidation from a statement of financial position perspective and look at the fundamental steps you've got they're effectively three steps to consider first of all if the parent has control over the subsidiary you put in 100% of P 100% of S is assets and liabilities on a line by line basis and then just be careful we ignore the investments that we have in the subsidiary why because that investment that we have is being replaced by the assets by the liabilities of that subsidiary that's what the investment represents doesn't it it's an investment there's given us control over the assets and the liabilities 

好的，所以你那里有一个母公司和子公司，母公司对子公司有控制权，因为它持有超过50%的普通或股本。如果是这样的话，我们有集团账目。当我们准备集团账目时，我们关注的是实质优于法律形式的概念。实际上，我们有一个集团的单独实体，但从法律上看，我们有两个法律上独立的实体，母公司和子公司，每个公司都必须为P有限公司和S有限公司制作各自的公司账目。但我们不看法律形式，我们看实质。在实质上，我们说的是母公司的股东拥有P，他们控制了S，或者说P和S组成了一个大的公司集团。所以这就是在控制和所有权方面的实质优于法律形式的概念。当我们开始详细看位置声明和绩效声明时，这就是我们开始关注的。因为当我们看控制并回到你的资产定义时，如果你有控制权，你就认可一个资产。所以我们控制资产，我们控制子公司的负债，所以我们将它们合并，按行逐行加起来，100%。在损益表中，如果你有收入和成本，也是一样的。但是我们只需要超过50%。所以可能存在一个情况，我们有80%的控制权，我们已经合并了资产、负债、收入和支出，但我们并不拥有全部的子公司，不是吗？我们只拥有80%。所以我们需要区分控制和所有权，以及如何调整所有权百分比，以显示我们拥有80%，其他人拥有20%。我们为那20%单独记账，并称之为非控制权益。我们仍然通过逐行合并资产、负债、收入和支出来展示控制，但我们会看到位置声明中的一行项目，绩效声明中的一行项目，它们被称为你的非控制权益。

所以这些是你在准备集团账目时需要牢记的关键原则。所以如果我们从财务状况表的角度看基本合并，并看基本步骤，你们实际上有三个步骤需要考虑。首先，如果母公司对子公司有控制权，你按行逐行放入P的100%和S的资产和负债的100%，然后小心，我们忽略了我们在子公司的投资，为什么？因为我们的那笔投资已经被子公司的资产和负债所取代，那笔投资代表着什么呢？它是一笔投资，给了我们对资产和负债的控制权。

so if we are consolidating the assets and the liabilities we don't want to include the investment because effectively it's saying we've got an investment in ourselves when we're looking at it from a group perspective and also it will be effectively double counting the investment because it will be there in the assets and the liabilities and it would also be as a separate line item in the investment line okay so we ignore any investments in X if there's any investments at any other businesses over which we don't have control so too normal financial asset investment in some shares whereby maybe we have two or three percent then we still show that hey that would appear and it will be consolidating the investment in the subsidiary is ignored hey we then go through and put in is it 100 percent of P share capital and share premium only because we are reporting back to the parent shareholders and that is ultimately what they own isn't it okay they are or the share capital all the share premium of the parents okay and then for now we're then going to put in the retained earnings we're going to cheat and have it in there as a balancing figure hey you know you consolidated assets we know the consolidated liabilities we know the share capital we know the ship premium so the only bit that is they're missing is is the retained earnings okay it's about this moment in time that's about anything but it won't stay like that for long okay so we go through there and have a look at a basic consolidation question it wants us to go through here and prepare the consolidated statement of financial position for the peter group so Peter must be the parents on the date that we have here is the 30th of December 28th the background the scenario is that Peter who we know is the parents acquired 100% of the equity share captain Stephen so Peter is the parent Stephen is the subsidiary so we have control okay we own greater than 50% of that equity share notes the acquisition date is on the 30th 31st of December 20 X 4 so the acquisition date is bang-on the reporting date one of the last things that we do at the end of the year we're told here that the investment was there for 1 million dollars so effectively what we will have gone through and done that is based upon the legal form we will have gone that I'm debited the investment and assuming it's the cash to keep it simple we all have credited the money with the 1 million and that's where you can then see this investment in Stephen

所以，如果我们正在合并资产和负债，我们不想包括投资，因为从集团的角度看，这实际上相当于说我们在自己身上有投资。同时，它实际上会重复计算投资，因为它将出现在资产和负债中，并且也会作为投资行中的单独项目。所以，如果我们在其他我们没有控制权的企业中有任何投资，例如通常的金融资产投资一些股票，可能我们有两三个百分点，那么我们仍然会显示出来。但是合并中的子公司投资是被忽略的。接下来，我们要插入的是P的100%的股本和股本溢价，因为我们是向母公司股东报告，这最终是他们所拥有的，对吗？他们是母公司的所有股本和股本溢价的所有者。然后，现在我们要插入保留收益，我们要在那里作弊，并将其作为一个平衡数字。我们知道合并的资产，我们知道合并的负债，我们知道股本，我们知道股本溢价，所以唯一缺少的部分就是保留收益。在这个时刻，这是唯一缺少的部分，但这不会持续很长时间。

所以，当我们浏览一个基本的合并问题时，它要我们为彼得集团准备合并的财务状况表。彼得一定是父公司，我们有的日期是12月30日28日。背景情境是彼得（我们知道是父公司）购买了Stephen的100%的股本。所以，彼得是父公司，Stephen是子公司，所以我们有控制权。我们拥有超过50%的股本。注意，收购日期是12月31日20X4，所以收购日期正好是报告日期，在年底的最后一刻。我们在这里被告知投资是100万美元。所以，基于法律形式，我们所做的实际上就是借记投资，为了简化起见，假设它是现金，我们将贷记资金100万，这就是你可以看到的Stephen的投资。