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LHY · 2021年11月18日

所以只要是有control或者等价字样就是按100%consolidation来计算是吧?

NO.PZ2018111303000011

问题如下:

PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 15% passive equity ownership interest in T-internet company. At the end of the 2018, PZ company decides to increase its ownership interest to 50% on 1 January 2019 through a cash purchase. There are no intercompany transactions. The financial statement data for PZ company and T-internet company in the following table:

Please calculate PZ company’s consolidated sales if control over T company in 2019:

选项:

A.

2,500

B.

7,000

C.

9,500

解释:

C is correct.

考点:consolidation method的会计计量方法。

解析:如果2019年PZ公司对T公司控股了,就使用consolidation method。

资产负债表:百分百合并被投资公司的资产和负债。

损益表:百分百合并被投资公司损益表中的各项。

2019年PZ’s consolidated sales=7,000+2,500=9,500

所以只要是有control或者等价字样就是按100%consolidation来计算是吧?

1 个答案

袁园_品职助教 · 2021年11月20日

嗨,努力学习的PZer你好:


是的,control,还有决策权上主导,这些词都是用consolidation method

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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