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合并财务报表怎么合并
财务报表合并如何操作？
第一步：确定合并报表的合并范围(控制原则)，根据子公司形成原因对子公司进行分类;?
第二步：合并前对子公司个别财务报表进行调整(如需要，才调整);
第三步：核对母子公司之间、子公司之间的内部交易及往来，查清差额原因，并进行相应的账务调整，为编制合并抵销分录打好基础;
第四步：编制合并工作底稿;
? ?第五步：计算合并财务报表各项目的合并金额，填列对外报出的合并财务报表。?
财务报表编制要求是什么？
1、数字真实
? ? ? ? ? 财务报告中的各项数据必须真实可靠，如实地反映企业的财务状况、经营成果和现金流量。这是对会计信息质量的基本要求。
2、内容完整
财务报表应当反映企业经济活动的全貌，全面反映企业的财务状况和经营成果，才能满足各方面对会计信息的需要。凡是国家要求提供的财务报表，各企业必须全部编制并报送，不得漏编和漏报。凡是国家统一要求披露的信息，都必须披露。
3、计算准确
日常的会计核算以及编制财务报表，涉及大量的数字计算，只有准确的计算，才能保证数字的真实可靠。这就要求编制财务报表必须以核对无误后的账簿记录和其他有关资料为依据，不能使用估计或推算的数据，更不能以任何方式弄虚作假，玩数字游戏或隐瞒谎报。
4、报送及时
及时性是信息的重要特征，财务报表信息只有及时地传递给信息使用者，才能为使用者的决策提供依据。否则，即使是真实可靠和内容完整的财务报告，由于编制和报送不及时，对报告使用者来说，就大大降低了会计信息的使用价值。
5、手续完备
财务报表封面上应当注明：企业名称、企业统一代码、组织形式、地址、报表所属年度或者月份、报出日期，并由企业负责人和主管会计工作的负责人、会计机构负责人(会计主管人员)签名并盖章;设置总会计师的企业，还应当由总会计师签名并盖章。
编制合并财务报表时间
1、通常编制合并财务报表都是在期末进行，如月末、季度末、年末。此时所编制的合并财务报表，应包括从企业合并购买日起至期末，这一期间内的资产、负债、权益、损益等情况。
2、如上述内容，期末的合并财务报表和购买日的合并财务报表最主要的区别：
期末的合并财务报表，比购买日的合并报表，多出了购买日至期末这一段时间内的资产、负债、权益和损益的变化。
通常合并购买日的合并财务报表，是没有损益的。即使期间发生了相应的合并购买的费用，也需根据双方的协议，确定承担责任之后，计入相应的报表中。一般仅作为资产负债的变化，而不视为损益的发生。
什么时候合并财务报表
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是IFRS10合并财务报表。IFRS10 Consolidated Financial Statements
This article will consider how the accounting standard IFRS10 Consolidated Financial Statements (IFRS10) addresses the definition of a subsidiary. Where an investment is identified as a subsidiary then consolidated financial statements are prepared where the financial statements of a group parent and its subsidiaries are presented as those of a single economic entity.
But what exactly is a subsidiary?
Well the standard takes a principles based approach and in simple terms defines a subsidiary in terms of control. It should be noted that the definition of a subsidiary is not a number rather it is based on the principle of control.
This principles based approach is important as creative accountants adopting a legalistic approach may wish to try and argue that an investment is not a subsidiary, on the basis that the investor’s shareholding is less than 50% and so the entity should not be consolidated. These arguments are often used where the investment is highly geared. What the creative accountant is trying to do is take the investment’s liabilities off the group balance sheet as if the investment is defined as a subsidiary their liabilities are aggregated in full in the consolidated accounts. It is always important to consider substance of the relationship with an investment and not just the size of the shareholding. If an investment is in fact controlled then it is a subsidiary and its income expenses assets and liabilities should be consolidated in order that there is transparency and accountability.
Control is though normally, but not exclusively, evidenced by the investor holding a majority (50% +) of the voting rights.
Definition of control
According to IFRS10, an investor controls an investee if and only if the investor has all of the following elements:
· power over the investee, i.e. the investor has existing rights that give it the ability to direct the relevant activities (the activities that significantly affect the investee’s returns)
· exposure, or rights, to variable returns from its involvement with the investee
· the ability to use its power over the investee to affect the amount of the investor’s returns.
Importantly though an investor will also have to consider all relevant facts and circumstances when assessing whether it controls an investee.
Power arises from rights. Such rights can be straightforward (e.g. through voting rights) or be complex (e.g. embedded in contractual arrangements).
An investor must be exposed, or have rights, to variable returns from its involvement with an investee to control the investee. Such returns must have the potential to vary as a result of the investee’s performance and can be positive, negative, or both.
A parent must not only have power over an investee and exposure or rights to variable returns from its involvement with the investee, a parent must also have the ability to use its power over the investee to affect its returns from its involvement with the investee.
Let’s explore the issue of control through a couple of examples!
Q Singapore Flyer
Singapore has recently acquired 40% of the equity capital and voting rights of Flyer.The other 60% of Flyer’s shares are held by a wide variety of investors, none of whom owns more than 0·5% individually. None of the other shareholders has any arrangements to consult any of the others or make collective decisions. Since Singapore purchased the investment it has actively participated in establishing the operating and financial policies of Flyer.
Required:
Discuss how the purchase of the shareholding in Flyer should be accounted for in the consolidated financial statements of Singapore.
A Singapore Flyer
On a first review, Singapore does not have the power to control Flyer simply on account of its the absolute size of the investor’s holding. The relative size of the other shareholdings alone are not conclusive in determining whether the investor has rights sufficient to give it power.
An investor controls an investee if and only if the investor has all of the following elements:
· power over the investee, i.e. the investor has existing rights that give it the ability to direct the relevant activities (the activities that significantly affect the investee’s returns)
· exposure, or rights, to variable returns from its involvement with the investee
· the ability to use its power over the investee to affect the amount of the investor’s returns.
An investor will also have to consider all relevant facts and circumstances when assessing whether it controls an investee.
So when we consider the relevant facts that none of the other shareholders has any arrangements to consult any of the others or make collective decisions and that since Singapore purchased the investment it has actively participated in establishing the operating and financial policies of Flyer we can conclude that Flyer is controlled.
In conclusion Flyer is therefore a subsidiary of Singapore.
Q Singapore Airways
Singapore has just purchased 25% of the equity and voting shares in Airways. In addition Singapore has purchased a substantial number of warrants (options) issued by Airways which are currently exercisable. If these warrants are exercised, they will result in Singapore owning 60% of the voting shares of Airways. Since Singapore purchased the investment it has actively participated in establishing the operating and financial policies of Airways.
Required:
Discuss how the purchase of the shareholding in Airways should be accounted for in the consolidated financial statements of Singapore.
A. Singapore Airways
On a first review, Singapore does not have the power to control Airways simply on account of its absolute size of the investor’s holding, but this is not conclusive in determining whether the investor has rights sufficient to give it power to control.
An investor controls an investee if and only if the investor has all of the following elements:
· power over the investee, i.e. the investor has existing rights that give it the ability to direct the relevant activities (the activities that significantly affect the investee’s returns)
· exposure, or rights, to variable returns from its involvement with the investee
· the ability to use its power over the investee to affect the amount of the investor’s returns.
An investor will also have to consider all relevant facts and circumstances when assessing whether it controls an investee.
So when we consider the relevant facts we note that it is investor Singapore that has warrants that are exercisable and if they were then it would have a majority of the voting rights. Since Singapore purchased the investment it has actively participated in establishing the operating and financial policies of Airways. On this basis this is sufficient to conclude that it has power over the investee which it is using.
In conclusion Airways is a subsidiary of Singapore.
Tom Clendon FCCA is a lecturer with FTMS based in Singapore. He is the author of “A student’s guide to group accounts” published by Kaplan which is now in its second edition.
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收购一家公司后，合并报表从什么时候算起？
合并日一般应编制：?
1、合并资产负债表；?
2、自合并当期期初至合并日的利润表；
3、自合并当期期初至合并日的现金流量表。
1.首先，需要确定购买日。确定购买日的基本原则是控制权转移的时点。企业在实务操作中，应当结合合并合同或协议的约定及其他有关的影响因素，按照实质重于形式的原则进行判断。同时满足了以下条件时，一般可认为实现了控制权的转移，形成购买日。有关的条件包括：
（1）企业合并合同或协议已获股东大会等内部权力机构通过。
（2）按照规定，合并事项需要经过国家有关主管部门审批的，已获得相关部门的批准。
（3）参与合并各方已办理了必要的财产权交接手续。
（4）购买方已支付了购买价款的大部分（一般应超过50%），并且有能力、有计划支付剩余款项。
（5）购买方实际上已经控制了被购买方的财务和经营政策，享有相应的收益并承担相应的风险。
2.其中第四个条件是死的。企业合并涉及一次以上交易的，例如通过分阶段取得股份最终实现合并，企业应于每一交易日确认对被投资企业的各单项投资。“交易日”是指合并方或购买方在自身的账簿和报表中确认对被投资单位投资的日期。分步实现的企业合并中，购买日是指按照有关标准判断购买方最终取得对被购买企业控制权的日期。
3.显示的是全年的净利润，但是需要在合并利润表中将“本期发生同一控制下企业合并的，被合并方在合并前实现的净利润”单独列示。
4.总额。合并利润表中，“净利润”项目下再分别“归属于母公司所有者的净利润”和“少数股东损益”列报。
5.购买日后编制合并利润表时，均需要将该子公司当年1月1日后的损益纳入合并。
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