Anonymous
Anonymous asked in 商業及金融稅金香港 · 7 years ago

BALANCE SHEET / P & L求救

請問如果A公司用$10000買左B公司100%股權, A公司的balance sheet的assets係咪應該入一項invest activities-acquisition of subsidiary $10000. 跟住係 long term liabilities再入$10000??? P&L 係咪唔需要show依條數?

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  • Anchel
    Lv 7
    7 years ago
    Favorite Answer

    Dr.: Investment in Subsidiary

    Cr: Bank/Cash

    假設100%是A公司對B公司有控制權. 即使持有100%股票但沒有控制權(如董事局架構, 投票...)就不是母子公司關係.

    與P&L無關, 另外A要以集團名義要做Consolidated financial statements, 除非符合HKAS27豁免規定.

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