编制合并所有者权益变动表时应在合并报表中重分类是什么意思?为什么要重分类,如何重分类?

2025-03-15 12:18:23
推荐回答(1个)
回答1:

合并所有者权益变动表应当以母公司和子公司的所有者权益变动表为基础,在抵销母公司与子公司、子公司相互之间发生的内部交易对合并所有者权益变动表的影响后,由母公司合并编制。合并所有者权益变动表也可以根据合并资产负债表和合并利润表进行编制。

  在编制合并所有者权益变动表的过程中,企业应当对下列项目进行抵销处理。

  (1)母公司对子公司的长期股权投资应当与母公司在子公司所有者权益中所享有的份额相互抵销。各子公司之间的长期股权投资以及子公司对母公司的长期股权投资,应当比照上述规定,将长期股权投资与其对应的子公司或母公司所有行权益中所享有的份额相互抵销。

  (2)母公司对子公司、子公司相百之问持有对方长期股权投资的投资收益应当抵销。

  (3)母公司与子公司、子公司相互之间发生的其他内部交易对所有者权益变动的影响应当抵销。

  (4)有少数股东的,应当在合并所有者权益变动表中增加“少数股东权益”栏目,反映少数股东权益变动的情况。

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