对子公司控制权变化后会计处理的探析

对子公司控制权变化包括从无控制权到实现控制权以及从具备到丧失控制权两种情形,《企业会计准则解释第4号》(财会〔2010〕5号)中第3、4条,分别规范了企业通过多次交易分步实现非同一控制下的企业合并和由于处置与其他原因丧失子公司控制权的处理,文章分析了这两条规定在其他综合收益的处置、个别报表与合并报表的背离、投资收益、从购买日开始持续计算的净资产份额等方面所存在的不足。

Analysis of the Accounting Treatment after the Control Change of a Subsidiary

Control change of a subsidiary takes two forms： changing from having no control to realizing control and from having control to losing control. Interpretation of Enterprise Accounting Standard for Business Enterprises No. 4 （Accounting 2010] 5） specifies treatment of step-by-step merge of enterprises via multiple transactions and losing control of subsidiary owing to disposal and other reasons respectively in Clause 3 and Clause 4. This paper analyzes the shortcomings of these two provisions in the disposal of other comprehensive income, disagreement between individual statements and consolidated financial statements, investment income, and continuing calculation of the share of net assets beginning from the date of purchase.