Koncernregnskab: Fuldkonsolidering og Equity-metoden
Oversat titel
Consolidated Financial Statement: Full Consolidation and Equity Method
Forfatter
Lauritsen, Sebastian Torp
Semester
4. semester
Uddannelse
Udgivelsesår
2014
Afleveret
2014-08-01
Antal sider
83
Abstract
Dette speciale forklarer, hvordan man identificerer og indregner datterselskaber og associerede virksomheder i et koncernregnskab. Det sammenligner dansk lovgivning med International Financial Reporting Standards (IFRS) og bruger enkle, fiktive selskaber til at vise processen i praksis. En virksomhed er et datterselskab, når moderselskabet har kontrol; i så fald anvendes fuld konsolidering, hvor datterselskabets aktiver, forpligtelser, egenkapital, indtægter og omkostninger lægges sammen med moderselskabets, og interne mellemværender og transaktioner elimineres. En virksomhed er associeret, når investoren har betydelig indflydelse men ikke kontrol; her anvendes equity‑metoden, hvor investeringen indregnes som én post, og gevinster på transaktioner mellem investor og associeret elimineres efter reglerne. Specialet beskriver også centrale forskelle mellem danske regler og IFRS. Kriterierne for kontrol er forskellige, fordi dansk lovgivning er regelbaseret, mens IFRS i højere grad bygger på vurderinger. For goodwill tillader dansk lovgivning kun at indregne moderselskabets andel, mens IFRS giver mulighed for fuld goodwill, der omfatter både moderselskabets og minoritetsinteressernes andel. Ved handler med associerede virksomheder eliminerer dansk lovgivning alle downstream‑gevinster (fra moderselskab til associeret) og eliminerer upstream‑gevinster (fra associeret til moderselskab) kun i det omfang, de svarer til investorens ejerandel; efter IFRS elimineres både downstream og upstream i det omfang, der svarer til investorens ejerandel. Metodisk anvender specialet en analytisk tilgang, der forudsætter, at virkeligheden består af fakta, både objektive og subjektive. Objektive fakta er bl.a. dansk lovgivning og IFRS; subjektive fakta omfatter lærebøger fra KPMG og PwC. Konklusionen er, at datterselskaber indregnes ved fuld konsolidering, og associerede virksomheder ved equity‑metoden, med de nævnte forskelle mellem danske regler og IFRS.
This thesis explains how to identify and account for subsidiaries and associates in consolidated financial statements. It compares Danish legislation with International Financial Reporting Standards (IFRS) and uses simple, fictitious companies to show the steps in practice. A company is treated as a subsidiary when the parent controls it; in that case, the group uses full consolidation, combining the subsidiary’s assets, liabilities, equity, income and expenses with the parent’s and eliminating all intra‑group balances and transactions. A company is treated as an associate when the investor has significant influence but not control; in that case, the equity method is applied, recognising the investment as a single line item and eliminating profits on transactions between the investor and the associate as required. The thesis also outlines key differences between Danish rules and IFRS. The criteria for control differ because Danish legislation is rule‑based, while IFRS relies more on assessments. For goodwill, Danish legislation permits recognition only of the parent’s share, whereas IFRS allows full goodwill that includes both the parent’s and the non‑controlling interests’ shares. For transactions with associates, Danish legislation eliminates all downstream profits (from parent to associate) and eliminates upstream profits (from associate to parent) only to the extent of the investor’s interest; under IFRS, both downstream and upstream profits are eliminated to the extent of the investor’s interest. Methodologically, the thesis uses an analytical approach that assumes reality consists of facts, both objective and subjective. Objective facts include Danish legislation and IFRS; subjective facts include accounting books from KPMG and PwC. The overall conclusion is that subsidiaries are recognised by full consolidation and associates by the equity method, with the above differences between Danish rules and IFRS.
[Dette resumé er genereret ved hjælp af AI]
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