Kế toán khoản đầu tư vào LD, LK theo PP VCSH

Accounting by Equity Method:

– Share of profit or loss of investor includes investor’s share of profit or loss of the
investee
Dr Investment in Associaties
Cr In come from Associaties (P/L)
– Investor’s share of OCI of the investee.
Dr Investment in Associaties
Cr In come from Associaties (OCI)
– Dividends received from associate (reduction)
Dr Cash/ Account Receivable
Cr Investment in Associaties
– Goodwill impairment
Dr Impairment Loss (P/L)
Cr Investment in Associaties
– Gain on bargain purchase
Dr Investment in Associaties
Cr In come from Associaties (P/L)

Điều chỉnh giá trị khoản đầu tư từ PP giá gốc sang PP VCSH

COST
EQUITY METHOD ADJUSTMENT ADJUSTMENT ENTRIES
METHOD
Cost, Except for gain Dr Investment in Associates
Accquire Gain from bargain
from bargain Cr Income from Associates
shares Cost purchase
purchase (P/L)
Dr Investment in Associates
Cr Income from Associates
(P/L)
Investor’s share of
P/L and OCI Not Recognize Recognize
investee’s P/L and OCI
Dr Investment in Associates
Cr Income from Associates
(OCI)
Dr Financial Income
Increase Investor’s share of Cr Investment in Associates
Dividend paid Decrease Investment
Financial Income Dividend
 Gain from Defer Investor’s share of

downstream Fully Recognize unrealized revenue and

Unrealized Revenue
transaction COGS
and COGS
Gain from
upstream Fully Recognize Not Recognize
transaction

Giao dịch nội bộ giữa nhà đầu tư và công ty liên kết.

In both upstream & downstream sales:

• Investor recognizes profit only to the extent of unrelated investor’s interest in associate (1-X%)
• Investor’s share of profit arising from transfers is eliminated (X%).
• Quantitative impact of adjustment for upstream and downstream sales is the same because
NCI do not feature in euity method.
• Transaction with associates are not eliminated because associates are not part of the Group.