Mia
2024-01-27 14:24財(cái)報(bào)Q33 A選項(xiàng)什么意思為什么錯(cuò) B選項(xiàng)說(shuō)的不是少數(shù)股東利益，這個(gè)不是并表時(shí)不屬于母公司股東的那部分股權(quán)嗎，為什么不對(duì)
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Goollii助教
2024-01-28 13:14
該回答已被題主采納
同學(xué)您好，
A選項(xiàng)，不是classified balance sheet，而是an adverse audit opinion。
An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented.
B選項(xiàng)，少數(shù)股東權(quán)益不是公司擁有的其他公司頭寸，而是合并報(bào)告主體的非控股股東在合并報(bào)告主體中擁有的頭寸。比如A控股80%B，D控制了20%B，A編制了合并報(bào)告C（A+B），少數(shù)股東權(quán)益是D在C這個(gè)合并體中占的20%B。
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追問(wèn)
請(qǐng)問(wèn)classified balance sheet什么意思
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追答
同學(xué)您好，
classified balance sheet是分類的資產(chǎn)負(fù)債表
將流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)及負(fù)債分別分類的資產(chǎn)負(fù)債表稱為分類的資產(chǎn)負(fù)債表。
Both IFRS and US GAAP require that the balance sheet distinguish between current and non-current assets and between current and non- current liabilities and present these as separate classifications.
A balance sheet with separately classified current and non-current assets and liabilities is referred to as a classified balance sheet.
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