特殊情况的母子公司会计报表合并的处理方法

A Study of Disposal Methods of Consolidating Report Forms of Parent-subsidiary Companies under Peculiar Situation

子公司资不抵债、母子公司会计政策不统一、母子公司行业不同等情况的会计报表合并的做法:母公司可以按增设合并报表会计科目、调整与统一会计政策、增加相关披露内容等方法进行会计处理,从而使其规范统一。

In the paper, it discusses how to consolidate report forms of peculiar types of relationships of parent-subsidiary companies. The discussed peculiar types conclude that the fund is unequal to the debt in subsidiary company, the accountant policy of the parent company differs from the subsidiary company, and the parent company and the subsidiary company have different trades. And the suggested disposal methods of consolidating report forms are the extension or consolidation of account subjects of report forms, the adjustment and unification of account policies and the increase of interrelated exposed content.