什么时候合并财务报表

合并报表的编制时间由公司自己定，当然一般都是期末.

合并财务报表，是以母公司和子公司组成的企业集团为一会计主体，以母公司和子公司单独编制的个别财务报表为基础，抵消内部会计事项对个别财务报表的影响，由母公司编制的综合反映企业集团财务状况、经营成果及现金流量的财务报表。合并财务报表主要包括合并资产负债表、合并利润表和合并现金流量表。

合并财务报表具有如下特点：
(1)合并财务报表反映的是母公司和子公司所组成的企业集团整体的财务状况和经营成果，反映的对象是由若干个法人企业组成的会计主体，是经济意义上的会计主体，而不是法律意义上的主体。
(2)合并财务报表由企业集团中对其他企业具有控制权的控股公司或母公司编制，并不是企业集团中所有企业都必须编制合并财务报表。
(3)合并财务报表是以个别财务报表为基础编制的，它不需要在现行会计核算方法体系之外，单独设置一套账簿。
(4)合并财务报表不是简单地汇总个别财务报表，汇总财务报表主要采用简单加总方法编制，合并财务报表而是必须采用抵消内部投资、内部交易、内部债权债务等交易或事项对个别财务报表的影响后编制。

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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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