高會 合併財務報表 - 會計

我幾題選擇題我不太懂，懇請大大解答:

1.Under FASB Statement No. 94,"Consolidation of All Majority-Owned Subsidiaries"
",a parent company exclude a subsidiary from consolidationif:

d.The parent expects to sell the subsidiary investment within a year

為甚麼在一年內出售子公司就不用編製合併報表呢?


2.The FASB's primary motivation for issuing FASB Statement No.94,"Consolidation
of all Majority-Owned Subsidiaries,"was to:

b.Prevent the use of off-balance sheet financing

為甚麼在合併報表的編制是為了防止資產負債表外融資呢?!


3.Pat Corporation acquired an 80% interest in Sal Corporation on January 1,2010,
and issued consolidated financial statements at and for the year ended December
31,2010.Pat and Sal had issued separate-company financial statements in 2009.


a.The change in reporting entity is reported by restating the financial
statement of all prior period presented as consolidated statement.

請問為甚麼要重編以前年度的報表呢?!
合併報表的編制是從併購當年度開始嗎??



謝謝:))


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