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原例:某家上市公司在编制年度合并会计报表时发现,其合并范围相对上年发生了变化,以前年度被纳入合并范围的子公司A从当年起不再列入合并范围,那么,子公司A以前年度与母公司以及其它子公司之间内部交易产生的未实现销售利润应如何处理呢?(子公司A曾与子公司B有一笔固定资产交易,形成的内部利润高达2000万元,属于重大事项。该公司在以前年度编制合并报表时对此进行了抵销,而当年子公司A不再列入合并范围,那么,子公司B购入的该项固定资产所含的2000万元内部销售利润是否仍作为未实现销售利润?是否还需要抵销?)该家公司就此征询业内人士时,产生了两种意见:一种意见认为,内部交易
Example: A listed company in the preparation of the annual consolidated financial statements found that the scope of the merger relative to the previous year changed, the previous year included in the scope of the merger of subsidiaries A from the year no longer included in the scope of the merger, then the subsidiary (A subsidiary had a fixed asset transaction with subsidiary B, resulting in an internal profit of up to 20 million yuan, belonging to Significant events The company offset this in the preparation of the consolidated financial statements in previous years, and the subsidiary A was no longer included in the scope of consolidation, then the subsidiary B purchased the fixed assets of 20 million yuan Will the sales profit still be an unrealized sales profit? Or will it need to be set off?) When the company consulted the insiders in this connection, two opinions were raised: One opinion was that insider trading