BO CO TI CHNH HP NHT*

MC CHPHN LOI CC KHON U TCHUN MC K TON PHNG PHP K TON CC KHON U TCC BC C BN KHI LP BO CO TI CHNH HP NHT*

PHN LOI CC KHON U T*

Loi u tQuan hQuyn biu quytCng ty conKim sot> 50%Lin doanhng kim sotKhng p dngCng ty lin ktnh hng ng k>20% v < 50%u t thngKhng nh hng ng kKhng p dng

CNG TY CONCng ty con L mt doanh nghip chu s kim sot ca mt doanh nghip khc.Kim sot l quyn chi phi cc chnh sch ti chnh v hot ng ca doanh nghip nhm thu c li ch kinh t t cc hot ng ca doanh nghip

*

KIM SOT?Trn 50% quyn biu quyt cng ty con t hn 50% C tho thun dnh cho cng ty m hn 50%C tho thun dnh quyn chi phi B nhim hoc bi min a s cc thnh vin HQT hoc cp tng ngB a s phiu ti cc cuc hp HQT hoc cp tng ng.*

LIN DOANHLin doanh l tho thun bng hp ng ca hai hoc nhiu bn cng thc hin mt hot ng kinh t, m hot ng ny c ng kim sot bi cc bn gp vn lin doanh.Hot ng kinh doanh ng kim sotTi sn c ng kim sotC s kinh doanh c ng kim sot

ng kim sot l quyn cng chi phi cc chnh sch ti chnh v hot ng i vi mt hot ng kinh t trn c s tho thun bng hp ng*

HOT NG KINH DOANHNG KIM SOTS dng ngun lc ca cc bn gp vn lin doanh m khng thnh lp mt c s kinh doanh miBn gp vn lin doanh t qun l v s dng ti sn ca mnh v chu trch nhim v ngha v ti chnh v cc chi ph pht sinhHp ng quy nh cn c phn chia doanh thu chi ph chung pht sinh t hot ng lin doanh ca cc bn gp vn.

*

TI SN NG KIM SOTng kim sot, ng s hu i vi ti sn v khng thnh lp c s kinh doanh miTi sn ng kim sot c s dng mang li li ch cho cc bn gp vn lin doanhCc bn nhn c sn phm t vic s dng ti sn v chu chi ph pht sinh theo tho thun trong hp ng*

CNG TY LIN DOANHCng ty lin doanh: L c s kinh doanh c ng kim sot bi cc bn gp vn lin doanh.C s kinh doanh c ng kim sot chu trch nhim kim sot ti sn, n phi tr, thu nhp v chi ph pht sinhCc bn gp vn lin doanh c hng mt phn kt qu hot ng hoc phn chia sn phm ca lin doanh theo tho thun bng hp ng*

CNG TY LIN KTCng ty lin kt: L cng ty trong nh u t c nh hng ng k nhng khng phi l cng ty con hoc cng ty lin doanh ca nh u t.nh hng ng k l quyn c tham gia vo vic a ra cc quyt nh v chnh sch ti chnh v hot ng ca mt hot ng kinh t nhng khng phi l quyn kim sot hay quyn ng kim sot i vi cc chnh sch ny

*

NH HNG NG K ?Nm gi trc tip hoc gin tip t nht 20% quyn biu quyt ca bn nhn u ttr khi c quy nh hoc tho thun khcDu hiuC i din trong HQT hoc cp qun l tng ngC quyn tham gia vo vic hoch nh chnh schC cc giao dch quan trngC s trao i v cn b qun lC s cung cp thng tin k thut quan trng

*

PHN LOI CC KHON U T*

Loi u tQuan hQuyn biu quytCng ty conKim sot> 50%Lin doanhng kim sotKhng p dngCng ty lin ktnh hng ng k>20% v < 50%u t thngKhng nh hng ng kKhng p dng

CHUN MC K TON*

Loi u tChun mc k tonCng ty conVAS 25 Bo co ti chnh hp nht v k ton cc khon u t vo cng ty conCng ty lin doanhVAS 08 Thng tin ti chnh v nhng khon gp vn lin doanhCng ty lin ktVAS 07- K ton cc khon u t vo Cng ty lin ktu t thngVAS XX

PHNG PHP K TON*

Loi u tBC RingBC Hp nhtu t thngGi gcGi gcCng ty lin ktGi gcVn ch s huCng ty lin doanhGi gcVn ch s huCng ty ConGi gcHp nht ton b

PHNG PHP GI GCGhi nhn ban u theo gi gcKhng iu chnh theo nhng thay i ca phn s hu ca nh u t trong ti sn thun ca bn nhn u t.KQKD phn nh thu nhp c phn chia t li nhun thun lu k ca bn nhn u t pht sinh sau ngy u tCc khon chia khc l phn thu hi cc khon u t*

PP GI GCNgy 1/1/2008, A mua 40% c phn ca B vi gi 1.000.000Ngy 30/6/2008, A chia LN nm 03 : 1.000Ngy 30/9/2008 A chia li nhun nm 04: 1.500Khon u t s c ghi nhn nh sau:Ngy 1/1/2008: N TK gp vn vo CTY lin kt 1.000.000C TK Tin 1.000.000Ngy 30/6/2008:N TK Tin 400C TK gp vn vo Cty lin kt: 400 Ngy 30/9/2008:N TK Tin 600C TK Doanh thu ti chnh 600*

PP VN CH S HUGhi nhn ban u theo gi gciu chnh cho thay i ca phn s hu ca nh u t trong ti sn thun ca bn nhn u t. KQHKD phi phn nh phn s hu ca nh u t trong kt qu kinh doanh ca bn nhn u t*

PP VN CH S HUKQKD ca B nm 2008: Li 3.000N TK T vo CT lin kt lin doanh: 1.200C TK Li nhun cha phn phi: 1.200Tng LN trong CT lin kt, lin doanh: 1.200 Chnh lch t gi 500 do nh gi li cc khon vay bng ngoi t cha phn nh vo kt qu kinh doanhN TK Chnh lch t gi: 200C TK T vo CT lin kt lin doanh: 200*

TI SAO P DNG PP VN CH S HUGi gc ch phn nh thu nhp trn c s li nhun c phn chia do khng gn cht vi kt qu hot ng kinh doanhBng nh hng ng k ca mnh, nh u t cng c th lm chm li hoc thc y vic phn chia li nhun t iu chnh vic ghi nhn thu nhp ca nh u tGi gc khng phn nh c cc iu chnh lin quan n ngun vn khng qua bo co kt qu kinh doanh*

PP HP NHT TON BCng ngang cc ch tiuiu chnh choKhon u t ca Cng ty m vo cng ty con, Li ch ca c ng thiu sCng n ni bLi l cha thc hin trong tp on,Doanh thu v chi ph trong tp on v Thu thu nhp doanh nghip trong tp on*

CC BC C BN KHI LP BO CO TI CHNH HP NHT*

CC BCXc nh: Min tr/ Hp nht/ loi triu chnh bo co cho mc ch hp nhtCng ngang cc ch tiu ( M + con)Lp bt ton hp nht cho Cng ty conLp bt ton hp nht cho Cng ty lin kt/ Cng ty lin doanh

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MIN TR Tt c cc cng ty m phi lp bo co ti chnh hp nht, ngoi tr:ng thi l cng ty con b cng ty khc s hu ton b, Hoc gn nh ton b v c cc c ng thiu s chp thun

Trong trng hp phi trnh byL do khng lp bo co ti chnh hp nhtC s k ton cc khon u t trong bo co ringTn a im ca cng ty m lp bo co ti chnh hp nht.*

HP NHT/LOI TRHp nhtTt c cc cng ty con trong v ngoi ncLoi trQuyn kim sot ch l tm thiHot ng ca cng ty con b hn ch trong thi gian di v iu ny nh hng ng k n kh nng chuyn vn cho cng ty mKhng c loi trCng ty con c hot ng khc bit vi hot ng ca tt c cc cng ty con khc trong tp on*

IU CHNH BO COK kt thc khc nhau> 3 thng khng c php< 3 thng - c php nhng phi iu chnh cho nhng giao dch hay s kin quan trng xy ra gia ngy ca bo co ti chnh ca cng ty con v ngy bo co ti chnh ca cng ty m Chnh sch k ton khng thng nhtiu chnh nu chnh sch k ton khng thng nht*

IU CHNH BO COGhi nhn c tc phn chiaiu chnh cc giao dch khng c ghi nhn ng thi.A bn hng cho B vi gi 10.000 ghi phi thu.B ch ghi nhn phi tr 8.000 do cn 2.000 tng ng vi hng ang i ng.iu chnh: N TK hng ang i ng 2.000 C TK phi tr 2.000 *

BT TON HP NHT*

GI TR KHON U T CA CNG TY M TRONG TNG CNG TY CON V PHN VN CA CNG TY M TRONG VN CH S HU CA CNG TY CON PHI C LOI TR TON B *

KHON U T CA CNG TY M Cng ty A tr 450 triu s hu 55% cng ty B khi ti sn thun ca cng ty B l 400 triu trong li nhun cha phn phi l 100 triu.Gi s gi tr hp l ca TS thun bng vi gi tr ghi s ca n.

VT ca A trong B= 55%x300=165 triuLN PP ca A trong B = 55%x100=55 triuLTTM =450 55%x400 = 230 triu*

KHON U T CA CNG TY M iu chnh khon u t ca Cng ty A vo Cng ty BN TK Vn u t ca CSH 165N TK Li nhun cha phn phi: 55N TK Li th thng mi: 230C TK u t vo cng ty con: 450*

BNG CN I K TON*

iu chnhHp nhtCty ACty BDr.Cr.Ti sn ngn hn 500 425 925 Ti sn di hnu t vo cng ty con 450 450 - Li th thng mi 230 230 Ti sn di hn khc 550 400 950 Cng Ti sn 1,500 825 2,105 N phi tr 200 275 475 Vn u t ca ch s hu 800 300 165 935 Li nhun cha phn phi 500 250 55 695 - Cng Ngun vn 1,500 825 450 450 2,105

LI CH CA C NG THIU S TRONG TI SN THUN CA CNG TY CON B HP NHT C XC NH V TRNH BY THNH MT CH TIU RING BIT*

LI CH CA C NG THIU SLi ch ca c ng thiu s ti ngy hp nht:Vn u t ca CSH = 45%x300 = 135Li nhun cha PP = 45%x100 = 45Li ch ca c ng thiu s trong s bin ng ca VCSH Vn u t ca CSH = 45%x0 = 0Li nhun cha PP = 45%x150 = 67.5Tng li ch ca c ng thiu s = 135 + 45 + 67.5 = 247.5 *

LI CH CA C NG THIU SBt ton iu chnh:Gim vn u t ca CSH: 135 Gim Li nhun cha PP: 112.5Tng Li ch ca c ng TS 247.5*

BNG CN I K TON*

S D CNG N NI BGIAO DCH NI BLI/L CHA THC HIN

PHI C LOI TR HON TON*

GIAO DCH NI Biu chnh gi tr hng tn kho:Hng tn kho ti B: 4.000Li nhun trong hng tn kho = 50%x2.000 = 1.000

Gim HTK B 1.000Gim gi vn A 7.000Gim doanh thu A 8.000

Cng ty A*Cng ty BGi bn: 8.000Gi vn: 6.000Lnhun: 2.000Cn tn: 50%

GIAO DCH NI B29/12/2007 B tr A 6.000 02/01/2008 A nhn tin31/12/2007A: Phi thu 8.000B: Phi tr 2.000Tin ca c tp on b gim 6.000Tng Tin C A: 6.000Gim phi tr B: 2.000Gim phi thu A: 8.000

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CHIA LI NHUNGhi nhn trn bo co ringA: Phi thu khc 56 DT ti chnh: 56 B: Li nhun CPP: 101 Phi tr khc: 101iu chnh hp nht:Gim phi thu khc A 56Gim phi tr khc B 56Gim DT ti chnh 56Gim Li nhun CPP 56Cng ty A*Cng ty BLi nhun cho A: 56Li nhun CTS: 45

PHN B L

*A chim 60% vn ca BS l tng ng vi phn vn ca c ng thiu s: -300X40%=-120S l phn cho c ng thiu s = 80S l ca Cng ty A trong kt qu ca B = -300

Ngy mua31/12/07Vn100100LNCPP100-400Cng200-300

BT TON HP NHT CNG TY LIN KT

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CC BC C BNiu chnh cc iu chnh t sau ngy u t n cui nm trc lin kiu chnh li nhun/l trong kiu chnh chnh lch pht sinh khi muaiu chnh li nhun/c tc c chiaiu chnh thay i khc ca VCSH

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*Slide level: 1 and 2kim sotkim sot is the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. (IAS 22r98, 8+10)

..... kim sot is presumed to exist when the Cng ty m owns, directly or indirectly through Cng ty con, more than one half of the voting power of an enterprise unless, in exceptional circumstances, it can be clearly demonstrated that such ownership does not constitute kim sot. kim sot also exists even when the Cng ty m owns one half or less of the voting power of an enterprise when there is:(a) power over more than one half of the voting rights by virtue of an agreement with other investors;(b) power to govern the financial and operating policies of the enterprise under a statute or an agreement;(c) power to appoint or remove the majority of the members of the board of directors or equivalent governing body; or(d) power to cast the majority of votes at meetings of the board of directors or equivalent governing body (VAS 25.12)

*Slide level: 1 and 2kim sotkim sot is the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. (IAS 22r98, 8+10)

..... kim sot is presumed to exist when the Cng ty m owns, directly or indirectly through Cng ty con, more than one half of the voting power of an enterprise unless, in exceptional circumstances, it can be clearly demonstrated that such ownership does not constitute kim sot. kim sot also exists even when the Cng ty m owns one half or less of the voting power of an enterprise when there is:(a) power over more than one half of the voting rights by virtue of an agreement with other investors;(b) power to govern the financial and operating policies of the enterprise under a statute or an agreement;(c) power to appoint or remove the majority of the members of the board of directors or equivalent governing body; or(d) power to cast the majority of votes at meetings of the board of directors or equivalent governing body (VAS 25.12)

*Slide level: 2

Time allowed for preparation:5 minutes

No more than 10 minutes should be spent on the case (including overview of suggested solutions).

*Slide level: 1 and 2Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not kim sot over those policies. (IAS 28.3)

... A substantial or majority ownership by another investor does not necessarily preclude an investor from having significant influence. (IAS 28.4)The existence of significant influence by an investor is usually evidenced in one or more of the following ways:(a) representation on the board of directors or equivalent governing body of the investee;(b) participation in policy making processes;(c) material transactions between the investor and the investee;(d) interchange of managerial personnel; or(e) provision of essential technical information. (IAS 28.5)

*Slide level: 1 and 2If an investor holds, directly or indirectly through Cng ty con, 20% or more of the voting power of the investee, it is presumed that the investor does have significant influence, unless it can be clearly demonstrated that this is not the case. Conversely, if the investor holds, directly or indirectly through Cng ty con, less than 20% of the voting power of the investee, it is presumed that the investor does not have significant influence, unless such influence can be clearly demonstrated.

*Slide level: 2

Time allowed for preparation:5 minutes

No more than 10 minutes should be spent on the case (including overview of suggested solutions).

*Slide level: 2

Time allowed for preparation:5 minutes

No more than 10 minutes should be spent on the case (including overview of suggested solutions).

*Slide level: 1 and 2Sources of information:VAS 25.6Minority interest is that part of the net results of operations and of net assets of a subsidiary attributable to interests which are not owned, directly or indirectly through Cng ty con, by the Cng ty m.