国外子公司报表合并问题

libo600

被审计单位准备IPO，需要出具3年1期的审计报告，它在德国有一家销售子公司，规模较小，税前利润远小于合并报表的重要性水平，资产总额和税前利润均达不到合并报表的1%，资产总额不到100万人民币，税前利润不到20万人民币。该子公司员工只有2名，自己不能记账，必须委托德国一家税务咨询公司记账，年末根据德国商法出具报表和附注。考虑到该子公司资产总额和税前利润较小，且考虑到德国诚信水平较高，法律环境较好，能否直接根据该德国税务咨询公司出具的财务报表和附注（根据两国会计准则差异调整后）来合并报表，如果不行的话，该如何做？谢谢

tianya369

被审计单位准备IPO，需要出具3年1期的审计报告，它在德国有一家销售子公司，规模较小，税前利润远小于合并报表的重要性水平，资产总额和税前利润均达不到合并报表的1%，资产总额不到100万人民币，税前利润不到20万人民币。该子公司员工只有2名，自己不能记账，必须委托德国一家税务咨询公司记账，年末根据德国商法出具报表和附注。考虑到该子公司资产总额和税前利润较小，且考虑到德国诚信水平较高，法律环境较好，能否直接根据该德国税务咨询公司出具的财务报表和附注（根据两国会计准则差异调整后）来合并报表，如果不行的话，该如何做？谢谢

fs111

我认为可以。

wlx123

参考SEC 业务技术提示第 4 号：
What types of procedures do we perform if the component is not significant?

First, qualitative considerations aside, a component is generally not significant if any benchmark is less than 5% of group financial statements. For these components, an analytical response is applied. The analytical response is based on group materiality and group tolerable error.

The analytical procedures are performed at the group level. Accordingly, depending on the type and nature of these components, the group audit team may aggregate these components at various levels for purposes of performing the analytical procedures. In some cases, the group audit team may choose to perform the analytical procedures at the component level. The purpose of the analytical procedures is to generally corroborate the group audit team’s conclusions that no significant risks of material misstatement exist at these components. If the group audit team believes that an analytical response cannot be applied or may not be sufficient, they should determine whether a targeted response would be more appropriate.

If a component requires a statutory audit, is a comprehensive response required?
No. Many jurisdictions have a statutory audit requirement. Such a requirement means that even a subsidiary that is very immaterial to the group would be required to be audited in the subsidiary’s operating jurisdiction. From the perspective of the group audit, this subsidiary would not be significant and the group audit team would use an “analytical” approach. Therefore, a statutory audit has no bearing on the group audit team’s determination of the component’s significance.

碧·染

参考SEC 业务技术提示第 4 号：
What types of procedures do we perform if the component is not significant?

First, qualitative considerations aside, a component is generally not significant if any benchmark is less than 5% of group financial statements. For these components, an analytical response is applied. The analytical response is based on group materiality and group tolerable error.

The analytical procedures are performed at the group level. Accordingly, depending on the type and nature of these components, the group audit team may aggregate these components at various levels for purposes of performing the analytical procedures. In some cases, the group audit team may choose to perform the analytical procedures at the component level. The purpose of the analytical procedures is to generally corroborate the group audit team’s conclusions that no significant risks of material misstatement exist at these components. If the group audit team believes that an analytical response cannot be applied or may not be sufficient, they should determine whether a targeted response would be more appropriate.

If a component requires a statutory audit, is a comprehensive response required?
No. Many jurisdictions have a statutory audit requirement. Such a requirement means that even a subsidiary that is very immaterial to the group would be required to be audited in the subsidiary’s operating jurisdiction. From the perspective of the group audit, this subsidiary would not be significant and the group audit team would use an “analytical” approach. Therefore, a statutory audit has no bearing on the group audit team’s determination of the component’s significance.

王山振

谢谢各位老师答复

mmkjzz

请问各位老师，在这种情况下，需要实施哪些具体的分析性程序呢？需要将德国公司的账簿、凭证资料都寄回国内再进行翻译吗？

hezi15826738412

请问，如果境外子公司的销售及利润对于子公司来说是重大的，并且境外子公司也请当地会计师事务所按照国际财务报告准则出具了审计报告，那么在做合并时，除了需要按照外币折算准则进行折算之外，还需要考虑些什么因素？准则间的差异需要调整吗？
谢谢！

luozhongli

请问，如果境外子公司的销售及利润对于子公司来说是重大的，并且境外子公司也请当地会计师事务所按照国际财 ...

第四十条 对由于其特定性质或情况，可能包括导致集团财务报表发生重大错报的特别风险的重要组成部分，集团项目组或代表集团项目组的组成部分注册会计师应当执行下列一项或多项工作：
（一）使用组成部分重要性对组成部分财务信息实施审计；
（二）针对与可能导致集团财务报表发生重大错报的特别风险相关的一个或多个账户余额、某类交易或披露事项实施审计；
（三）针对可能导致集团财务报表发生重大错报的特别风险实施特定的审计程序。


我理解：先可以从企业获取某些相关的审计证据对重大风险领域进行验证，设计一些审计程序去初步审计。同时与境外会计事务所在整个审计过程中保持沟通，主要是复核境外会计事务所执行的审计程序是否足以获取充分适当的审计程序。一般会发“集团项目组指令函”。境内外准则有差异，需要根据集团会计政策调整的

kangbei

第四十条 对由于其特定性质或情况，可能包括导致集团财务报表发生重大错报的特别风险的重要组成部分，集 ...

谢谢您的解释，我还有其他的疑问：
1、我对于国际财务报告准则不是很熟悉，请问是否有关于CAS与IFRS间差异的总结，或者在做合并的时候，哪些地方是需要注意可能存在调整的？
2、对于需要调整的事项，主要是由于执行的准则不同所选择的处理方法不同导致的。那么请问在做调整的时候，我们是需要先按原币进行调整，再折算成本位币还是先折算成本位币再进行调整？
谢谢！