高會 合併財務報表 - 會計

※ 引述《darlingsix (dear)》之銘言：
: 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?

我的想法是，既然一年內即須出售，係屬短期投資，不準備長期持有，不具影響力，故

不須編製合併財報

: 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?!

最著名的例子是安隆(enron)案，它利用不須編製合併報表的子公司借錢，將負債掛在子

公司上，隱藏實際的龐大債務，而自從安隆案爆發後，會計準則修正規定，舉凡有實質

影響力的子公司(不論持股為多少)，均須編製合併報表，避免類似上述的資產負債表外

融資

: 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:))

這個我就不清楚了，我猜想是不是類似中會的追朔重編法??

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