Đại cương kế toán tập đoàn

What is a group?

• A parent and a subsidiary

• A parent and its subsidiaries

• A parent and its subsidiaries and associates

• A parent and all its subsidiaries, associates and joint ventures

• A parent and its subsidiaries, all of which are state-owned companies

What is a parent?

• An entity that controls one or more entities

• An entity that has subsidiaries and associates

• An entity that has one subsidiary and some associates

• An entity that has subsidiaries, associates and joint ventures

What is a subsidiary?

• An entity that is controlled by one or more entities

• An entity that controls other entities

• An entity that is controlled by another entity

• An entity that must have the right to control other entities

What is control?

• the power to participate in the financial and operating policy decisions of the investee to obtain benefits from its activities

• the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities

• Control does not necessarily mean governing the financial and operating policies of an entity to obtain benefits from its activities

What is significant influence?

• the power to participate in the financial and operating policy decisions of the investee and control those policies

• the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies

• the power to participate in the financial and operating policy decisions of the investee but may or may not control those policies

What is an associate?

• an entity over which the investor has significant influence

• an entity over which the investor has the right to control

• an entity over which investors joint control

What is a joint venture?

• an entity over which the investor has significant influence but is not a subsidiary or an associate of the investor

• an entity in which the investor has no significant influence and is a subsidiary or associate company of the investor

• a contractual agreement between two or more parties to jointly carry out an economic activity, which is jointly controlled by the investors to the joint venture.

What is a joint control?

• the right to jointly govern the financial and operating policies of an economic activity on the basis of contractual agreement

• an arrangement of which two or more parties share economic benefits

Non-controlling interest?

• Includes direct and indirect interest obtained through parent company

• Is a proportion of the net performance and net assets of a subsidiary corresponding to the interests not owned directly or indirectly by the parent company through its subsidiaries

When is NCI appeared in Consolidated FS ?

• When subsidiary is not wholly-owned by the group

• When subsidiary is not wholly-owned by the parent

• When subsidiary is wholly-owned by the group