Position:home>Accounting information> Subsidiary manages to Sun Gong investment uses the amalgamative forms for report
Subsidiary manages to Sun Gong investment uses the amalgamative forms for report
From;  Author:Stand originally

Parent subsidiary invests jointly establish Sun Gong to manage, namely the parent company manages through having Sun Gong with indirect way directly the equity of 50% above. According to " of short duration of amalgamative accountant forms for reporting statistics sets all right " (of short duration of the following abbreviation sets all right) requirement, the equity investment that the parent company ought to manage to Sun Gong uses business accounting of law of rights and interests, bring into Sun Gong department amalgamative limits. But whether must the equity investment of company of provisional regulation two pairs use method of rights and interests partly, not clear. In solid Wu job, each unit uses the decision criteria of 20% basically, occupy when this share investment namely be not worth by the capital scale of with a right to vote of unit of investment 20% when, use cost-or-market method; When exceeding 20% , use business accounting of law of rights and interests. Cause a parent company from this controlling next work outs with indirect way directly when amalgamative accountant forms for reporting statistics, should inspect its to the business accounting method that subsidiary invests to capital of sex of this part rights and interests differs and use different method to undertake handling.
Place is narrated before the basis, the equity that manages to Sun Gong in subsidiary invests the case that uses business accounting of law of rights and interests to fall, subsidiary has the equity scale that Sun Gong manages to exceed 20% , because parent company, subsidiary all is opposite,the long-term equity investment that Sun Gong manages uses business accounting of law of rights and interests, amalgamative procedure is simpler. According to the investment that subsidiary manages in Sun Gong the place in possessory rights and interests is occupied scale differs, specific have again the following two kinds of methods can offer an alternative: