KR101374750B1 - Apparatus for calculating consolidated adjustment data, and methods thereof - Google Patents

Abstract

The computing device that calculates the consolidated adjustment data is based on the financial statement data input unit that receives the financial statement data of the subsidiary and the parent, and the net asset change data corresponding to the change in the net assets of the subsidiary after the acquisition of control, based on the received financial statement data. Net asset change data calculation unit to calculate, equity data calculation unit to calculate the equity data corresponding to the net assets of the subsidiary at the time of settlement based on the received financial statement data, data verification to compare the calculated net asset change data and equity data as verification data And a data display unit configured to display, on the display device, the connection adjustment data calculated based on at least one of the wealth and input financial statement data, the calculated net asset change data, and the equity value data.

Description

Computation device and method for calculating connection coordination data {APPARATUS FOR CALCULATING CONSOLIDATED ADJUSTMENT DATA, AND METHODS THEREOF}

The present invention relates to a computing device and method for calculating connection adjustment data, and more particularly, to a computing device and method for verifying input financial statement data for calculating connection adjustment data and calculating connection adjustment data based thereon.

Until now, each company's accounting has been based on individual financial statements, which calculates management performance based on the income / expenditure of individual companies. It was difficult to calculate accurate management results for the group consisting of parent and subsidiaries. . Therefore, when the parent is controlling the subsidiary, the creation of consolidated adjustment data and consolidated financial statements corresponding to the relationship between the parent and the subsidiary has arisen, but there are some problems.

The current consolidation method cannot determine in advance which amount should be calculated as the target value at the time of closing, and requires a traceback of past transactions each time of settlement and individual adjustments each time a new transaction occurs. Many and complex, it is difficult to detect immediately if a connection adjustment journal entry fails.

An embodiment of the present invention, an apparatus for calculating accurate consolidated adjustment data by calculating the net asset change data and equity value data and calculating the consolidated adjustment data based on the same, but comparing the net asset change data and the equity value data so that there is no error; The purpose is to provide a method.

As a technical means for achieving the above-described technical problem, the computing device for calculating the connection adjustment data according to the first aspect of the present invention, the financial statement that receives the subordinate financial statement data of the subsidiary company and the controlling financial statement data of the parent company A data input unit, a net asset change data calculation unit that calculates net asset change data corresponding to a change in net assets of the subsidiary after the acquisition of the controlling power of the controlling company based on the received financial statement data, and the settlement based on the received financial statement data Equity data calculation unit for calculating equity data corresponding to the net assets of the subsidiary at the time, a data verification unit for comparing the calculated net asset change data and the calculated equity data as verification data and the received financial statement data, the calculation Net asset change data And a data display unit for displaying on the display apparatus the connection adjustment data calculated based on at least one of the calculated equity value data.

On the other hand, the computing device for calculating the consolidated adjustment data according to the second aspect of the present invention, the first subordinate financial statement data of the first subsidiary, the second subordinate financial statement data of the second subsidiary and the controlling financial statement of the parent company Financial statement data input unit for receiving data, and net asset change data corresponding to changes in net assets of the first subsidiary and the second subsidiary after the control point acquisition of the controlling company and the first subsidiary based on the received financial statement data Net asset fluctuation data calculation unit for calculating a; equity value data calculating unit for calculating equity data corresponding to the net assets of the first subsidiary and the second subsidiary at the time of settlement based on the received financial statement data, the calculated net asset change data And a data verifier for comparing the calculated equity data as verification data. And a data display unit configured to display, on a display device, consolidated adjustment data calculated based on at least one of the received financial statement data, the calculated net asset change data, and the calculated equity value data. And the first subsidiary controls the second subsidiary.

On the other hand, the method for calculating the consolidated adjustment data by the calculation device according to the third aspect of the present invention, the step of receiving the subordinate financial statement data of the subsidiary and the controlling financial statement data of the parent company, based on the received financial statement data Calculating net asset change data corresponding to changes in the net assets of the subsidiary after the controlling point of the controlling company; and calculating equity data corresponding to the net assets of the subsidiary at the closing time based on the received financial statement data. Comparing the calculated net asset change data and the calculated equity value data as verification data; and calculating the calculated net asset change data and the calculated equity value data based on at least one of the received financial statement data, the calculated net asset change data, and the calculated equity value data. Display connection adjustment data on the display device It is characterized by including the steps:

On the other hand, the method for calculating the consolidated adjustment data by the computing device according to the fourth aspect of the present invention, the first subsidiary financial statement data of the first subsidiary, the second subsidiary financial statement data of the second subsidiary and the control of the parent Receiving financial statement data, and based on the received financial statement data, net asset change data corresponding to changes in net assets of the first subsidiary and the second subsidiary after the control point of the controlling company and the first subsidiary are acquired. Calculating, based on the received financial statement data, calculating equity data corresponding to the net assets of the first subsidiary and the second subsidiary at the time of settlement, the calculated net asset change data and the calculated equity value data Comparing the data as verification data and the received financial statement data and the calculated net asset change data And displaying, on a display device, the connection adjustment data calculated based on at least one of the calculated equity value data, wherein the parent company controls the first subsidiary, and the first subsidiary is the second subsidiary. Characterized by controlling the subsidiary.

According to any one of the above-described problem solving means of the present invention, the computing device and method can maintain the accuracy by calculating the net asset change data and equity data, verify the data and calculate the consolidation adjustment data based on it, and simply connect The adjustment data can be calculated.

1 is a block diagram of a connection adjustment system according to an embodiment of the present invention.
FIG. 2 is a configuration diagram of the first computing device shown in FIG. 1 according to an embodiment of the present invention.
3 is a block diagram of the second computing device illustrated in FIG. 1 according to another exemplary embodiment of the present invention.
4 is an example of a table showing net asset change data according to an embodiment of the present invention.
5 is an example of a table showing equity data according to an embodiment of the present invention.
6 is an example of a table showing net asset change data according to another embodiment of the present invention.
7 is an example of a table showing equity data according to another embodiment of the present invention.
8 is an example of a table showing connection adjustment data according to an embodiment of the present invention.
9 is a flowchart illustrating a method of calculating connection adjustment data by a first computing device according to an embodiment of the present invention.
10 is a flowchart illustrating a method of calculating connection adjustment data by a second computing device according to another embodiment of the present invention.

Hereinafter, embodiments of the present invention will be described in detail with reference to the accompanying drawings, which will be readily apparent to those skilled in the art. The present invention may, however, be embodied in many different forms and should not be construed as limited to the embodiments set forth herein. In order to clearly illustrate the present invention, parts not related to the description are omitted, and similar parts are denoted by like reference characters throughout the specification.

Throughout the specification, when a part is referred to as being "connected" to another part, it includes not only "directly connected" but also "electrically connected" with another part in between . Also, when an element is referred to as "comprising ", it means that it can include other elements as well, without departing from the other elements unless specifically stated otherwise.

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS Reference will now be made in detail to embodiments of the present invention, examples of which are illustrated in the accompanying drawings.

1 is a block diagram of a connection adjustment system according to an embodiment of the present invention. Referring to FIG. 1, the connection coordination system 10 may include a first computing device 100, a second computing device 200, and a network (not shown). However, since the connection adjustment system of FIG. 1 is only one embodiment of the present invention, the present invention is not limitedly interpreted through FIG. 1.

The connection adjustment system 10 may receive financial statement data from a user or a separate device. In this case, the financial statement data may include the parent financial statement data of the parent and the subsidiary financial statement data of the subsidiary. In addition, financial statement data can be input using an external input device such as a keyboard or a removable disk, and a separate device for inputting input financial statement data is an external device that is not directly connected to the connection reconciliation system. In this case, the financial statement data may be input from a separate device through a network (not shown).

According to another embodiment of the present invention, when the parent controls the first subsidiary and the first subsidiary controls the second subsidiary, the financial statement data is the controlling financial statement data of the parent, the first subsidiary. It may include the first subordinate financial statement data of the second subsidiary and the second subordinate financial statement data of the second subsidiary.

The consolidated reconciliation system 10 may calculate data on changes in net assets of the parent and data on changes in net assets of the non-controllers of the subsidiaries corresponding to changes in the net assets of the subsidiaries after the acquisition of the controlling power on the basis of the received financial statements. Can be. In addition, the consolidated adjustment system 10 may calculate the equity data of the parent company corresponding to the net assets of the subsidiary and the equity data of the non-controlling shareholders of the subsidiary, based on the inputted financial statements.

According to another embodiment of the present invention, when the parent controls the first subsidiary and the first subsidiary controls the second subsidiary, the net asset change data is the net asset change data of the parent, Non-controller's net asset change data, net asset change data of the first subsidiary, and non-controller's net asset change data of the second subsidiary; It may include equity data of the controlling shareholder, equity data of the first subsidiary, and equity data of the non-controlling interest of the second subsidiary.

The consolidation adjustment system 10 may calculate consolidation adjustment data based on at least one of the received financial statements, the calculated net asset change data, and the calculated equity value data. In addition, the connection adjustment system 10 may display at least one of the calculated net asset change data, the calculated equity value data, and the calculated connection adjustment data on the display device.

The first computing device 100 may be used in the case where the governing structure is simple and there is a parent and a subsidiary.

The second computing device 200 may be used when the governing structure is complex and the parent controls the first subsidiary and the first subsidiary controls the second subsidiary. In this case, the second computing device 200 may use data corresponding to the second subsidiary as an indirect ownership effect in order to calculate the net asset change data and the equity value data of the non-controlling shareholders of the parent and the first subsidiary.

The connection coordination system 10 may be represented as one logical server in terms of interaction for convenience of description. Those skilled in the art will fully understand that the first arithmetic unit 100 and the second arithmetic unit 200 may be implemented separately from each server, or may be integrally implemented.

Each component of FIG. 1 constituting the connection coordination system may be generally connected through a network (not shown). A network (not shown) refers to a connection structure in which information can be exchanged between nodes such as terminals and servers. An example of such a network includes the Internet, a LAN (Local Area Network) But are not limited to, a wireless local area network (WLAN), a wide area network (WAN), a personal area network (PAN), and the like.

Hereinafter, an operation of the first computing device 100 of FIG. 1 will be described in more detail.

FIG. 2 is a configuration diagram of the first computing device shown in FIG. 1 according to an embodiment of the present invention. Referring to FIG. 2, the first calculation device 100 includes a financial statement data input unit 110, a net asset change data calculation unit 120, an equity value data calculation unit 130, a data verification unit 140, and a connection adjustment data calculation unit 150. ), A data display unit 160, and a database 190. However, the first computing device 100 illustrated in FIG. 2 is just one implementation example of the present invention, and various modifications may be made based on the components illustrated in FIG. 2. For example, the first computing device 100 may further include a manager interface for receiving a certain command or information from the manager. In this case, the manager interface may generally be an external input device such as a keyboard, a mouse, or the like, or may be a graphical user interface (GUI) expressed on the image display device.

The financial statement data input unit 110 may receive the dependent financial statement data of the subsidiary and the controlling financial statement data of the parent company.

In addition, the financial statement data input unit 110 may receive data related to the increase and decrease of assets of the parent and the subsidiary.

The net asset fluctuation data calculating unit 120 may calculate net asset fluctuation data corresponding to the net asset fluctuation of the subsidiary after the controlling point acquisition of the controlling company based on the financial statement data input from the financial statement data input unit 110. At this time, the net asset change data may include net asset change data of the parent company and net asset change data of non-controlling shareholders. Here, the net asset change data of the parent company is the net asset change data of the parent company corresponding to the net asset change of the subsidiary company, and the non-controlling shareholder net asset change data is the net asset change data of the non-controlling shareholder corresponding to the net asset change of the subsidiary.

Hereinafter, the net asset change data will be described with reference to FIG. 4.

4 is an example of a table showing net asset change data according to an embodiment of the present invention.

Changes in the net assets of the parent include data on acquisitions made by the parent at the time of gaining control of the subsidiary, changes in equity in other comprehensive income of the parent corresponding to changes in other comprehensive income of the subsidiary, and changes in the parent's subsidiaries. It may include at least one or more of equity income, dividends paid by subsidiaries, and retained earnings and carry-on carrying amount from the gains and losses of the parent based on changes in the net assets of the subsidiary.

If the parent has acquired control at the beginning of 2009, the net asset change data for year 01, for example, is the acquisition's book value of the subsidiary in the separate financial statements, Ⓑ) is the amount equal to the interest in the subsidiary of the parent of the difference between the amounts of other comprehensive income in the separate financial statements of the subsidiary at the year-end closing and the amount of other comprehensive income of the subsidiary at the time of acquisition. Similarly, equity interest in other comprehensive income in FY02 is the amount of equity interest in the subsidiary of the parent of the difference between the amount of other comprehensive income in the separate financial statements of the subsidiary at the end of the year and the amount of other comprehensive income of the subsidiary at the time of acquisition. That's enough. In other words, the equity interest in other comprehensive income changes is the amount of equity in the subsidiary of the parent of the changes in other comprehensive income between the date of settlement and the acquisition of control. Equity income and loss (ⓒ) is the profit and loss of the company during the accounting period. Dividend amount (ⓓ) is the amount of the subsidiary's dividends, which is equal to the parent's interest in the subsidiary, and is the dividend income in the separate financial statements. Earnings surplus for the previous year (ⓔ) is the difference between the profit or loss of the previous year and the sum of retained earnings for the previous year and the amount of dividends from the previous year. This is the difference between the sum of retained earnings (ⓔ) and carry-over dividend (ⓓ) in 2011. The carrying amount at the end (ⓕ) is the difference between the sum of the acquisition amount (ⓐ), changes in other comprehensive income (E), profit or loss (E), and retained earnings (E).

The equity gains and losses (ⓒ) include at least one of the changes in fair value differences (ⓒ-1), changes in goodwill values (ⓒ-2), net income (ⓒ-3), and unrealized changes (ⓒ-4). can do.

The change in fair value is the amount equivalent to the equity interest in the subsidiary of the parent of the change between the fair value difference of the subsidiary at the closing and the fair value difference of the subsidiary at the year's closing, and the change in fair value is the cost of sales This may be based on either depreciation, amortization or intangible assets. However, since the controlling power was acquired at the beginning of 2001, the controlling amount of the fair value difference (ⓒ-1) in 01 was the parent company. The amount equal to the equity interest in the subsidiary. In this case, the fair value difference is the difference between the carrying amount and fair value of the assets or liabilities of the subsidiary recognized by the parent at the time of gaining control. The change in goodwill is the amount of change in the accounting period of the goodwill incurred by the parent that acquired the subsidiary, which is the difference between the goodwill at the closing date and the goodwill at the closing date. However, the amount of change in goodwill value in 2009 (ⓒ-2) is the difference between the goodwill value at the closing date and the goodwill value at the acquisition date. Net income (ⓒ-3) is the amount of the subsidiary's net income equal to its parent's interest in the subsidiary. Unrealized change (ⓒ-4) is the amount of change in unrealized assets or unrealized debt allocated to the parent based on internal transactions between the parent and its subsidiaries.The unrealized change includes costs of sale, disposal gains, depreciation, interest and It may be based on either of the redemption gains. Specifically, the unrealized change amount is the difference between the sum of the unrealized assets and unrealized liabilities at the time of settlement and the sum of the unrealized assets and unrealized liabilities at the end of the previous year.

The change in the net assets of non-controlling shareholders is based on the fair value of the non-controlling shareholders' net assets corresponding to the fair value of the net assets of the subsidiaries at the time of the acquisition of control (corresponding to the acquisition amount of the changes in net assets of the controlling entity), and other comprehensive income of the subsidiaries. Non-controlling shareholders based on changes in other comprehensive income or loss or loss of non-controlling shareholders 'equity, profit or loss from non-controlling shareholders' subsidiaries, dividends paid by non-controlling shareholders from subsidiaries, or changes in net assets of the subsidiaries. It may include at least one or more of the retained earnings and carrying amount of the terminal carried forward in profit or loss.

The fair value of the net asset is the amount of the fair value of the net assets of the subsidiary at the time of gaining control, which is equal to the equity interest in the subsidiary of the parent. The fair value of the net assets is the difference between the fair value of the assets and the fair value of the liabilities.

Here, the equity gains and losses are the changes in fair value differences of non-controlling shareholders corresponding to changes in fair value differences of subsidiaries, changes in goodwill values of non-controlling shareholders corresponding to changes in goodwill values of subsidiaries, and net income of subsidiaries. And at least one of non-controlling shareholders' net income and unrealized changes based on internal transactions between parent and subsidiary. At this time, the change in goodwill value may be equal to the amount of the equity interest in the non-controlling subsidiary of the change in goodwill value of the subsidiary or zero.

Referring to FIG. 2, the equity data calculation unit 130 may calculate equity data corresponding to the net assets of the subsidiary at the time of settlement, based on the financial statement data input from the financial statement data input unit 110. In this case, the equity value data may include the equity value data of the parent company and the equity value data of the non-controlling shareholders. Here, the equity data of the parent company is the equity data of the parent company corresponding to the net assets of the subsidiary, and the non-controlling shareholder equity data is the equity data of the non-controlling shareholder corresponding to the net assets of the subsidiary.

Hereinafter, the equity value data will be described with reference to FIG. 5.

5 is an example of a table showing equity data according to an embodiment of the present invention.

The parent equity data includes the parent's equity interest in the subsidiary's net assets, the fair value difference in the subsidiary's fair value corresponding to the subsidiary's fair value, the goodwill value of the parent's goodwill, It may include at least one or more of the unrealized share of the parent and the terminal carrying amount corresponding to the unrealized amount based on internal transactions between the parent and the subsidiary.

If the parent has gained control at the beginning of 2009, the equity data of year 01, for example, will be described. For example, the net asset share (⑥) is determined by the subsidiary of the parent of the net assets in the subsidiary's separate financial statements. The amount of equity for The fair value difference (⑦) is the amount of equity in the subsidiary's fair value difference at the time of settlement, which is equal to the equity interest in the subsidiary of the parent, and the fair value difference is any one of property, plant and equipment, intangible assets and contingent liabilities. Can be based. Goodwill value (⑧) is the amount of goodwill value calculated by the parent at the time of gaining control until the settlement. The unrealized amount of equity (⑨) is the amount of the unrealized amount based on internal transactions between the parent and the subsidiary at the time of settlement and the amount of interest in the subsidiary of the parent.The unrealized amount includes unrealized assets or unrealized liabilities. It may be based on any one of tangible assets, debentures and loans. The end-of-year book value (⑩) is the sum of the net asset equity (⑥), the fair value difference (⑦), the goodwill value (⑧), and the unrealized equity amount (⑨).

The non-controlling shareholder's equity data includes the non-controlling shareholder's share of the net assets of the subsidiary, the non-controlling shareholder's equity of the fair value of the subsidiary's fair value, and the non-controlling interest's goodwill. The goodwill value of shareholders (in practice, generally adopts the partial goodwill recognition method, under which the goodwill to the non-controlling shareholders is not recognized) and counteracts the unrealized amount based on internal transactions between the parent and the subsidiary. It may include at least one or more of the unrealized shares of the non-controlling shareholders and the terminal carrying amount.

Referring to FIG. 2, the data verification unit 140 may compare the net asset change data calculated by the net asset change data calculation unit 120 and the equity value data calculated by the equity value data calculation unit 130 as verification data. At this time, the data verification unit 140 compares the terminal carrying amount included in the Parent Company's net asset change data and the ending carrying amount included in the Parent Company's equity value data, and the terminal carrying amount and the non-controlling shareholder's net asset change data. The carrying amount of the year-end book included in the controlling shareholder's equity data can be compared.

The consolidated adjustment data calculation unit 150 may include at least one of financial statement data input from the financial statement data input unit 110, net asset change data calculated by the net asset change data calculation unit 120, and equity value data calculated by the equity value data calculation unit 130. Based on the connection adjustment data operation can be calculated.

Hereinafter, connection adjustment data will be described with reference to FIG. 8.

8 is an example of a table showing connection adjustment data according to an embodiment of the present invention.

The consolidated reconciliation data includes the capital items of the subsidiary at the closing date, the fair value difference shares included in the equity data, the goodwill value included in the parent's equity data, and the amount of shares in the subsidiary's subsidiaries. (I) retained earnings based on changes in the net assets of the subsidiary, other comprehensive income based on changes in the net assets of the subsidiary, and equity interests of non-controlling shareholders in the net assets of the subsidiary at the time of settlement; And an unrealized equity amount included in the equity value data.

Herein, the capital item may include capital, capital surplus, retained earnings and other comprehensive income in the separate financial statements of the subsidiary at the time of settlement. The fair value difference equity is the sum of the shares of the fair value difference contained in the equity data of the parent and non-controlling shareholders. Goodwill value is the goodwill value included in the parent's equity data. The amount of shares in the subsidiary is the amount of the subsidiary's shares in the parent's separate financial statements at the time of closing. Retained earnings are the difference between the equity gains and losses included in the parent's net asset changes and the sum of retained earnings carried forward and dividends. Other comprehensive income or loss is the amount of equity interest in other comprehensive income included in the changes in the net assets of the parent. The equity interest in non-controlling shareholders is the ending carrying amount included in the non-controlling shareholder's equity data. Unrealized shares are the sum of the unrealized shares included in the parent and non-controlling shareholder data.

The consolidated adjustment data includes dividends (㉨) included in the net asset change data of the parent company, fair value difference changes (v) included in the net asset change data, and changes in goodwill values included in the net asset change data of the parent company. It may include at least one of the unrealized change amount (i) and retained earnings (i) included in the net asset change data.

Here, the change in fair value difference is the sum of changes in the fair value differences included in the changes in the net assets of the parent and non-controlling shareholders, and the unrealized change is the change in net assets of the parent and non-controlling shareholders. The sum of each unrealized change amount included in the data. Retained earnings are the sum of dividends, fair value differences, goodwill changes, and unrealized amounts.

Consolidation reconciliation data may include revenues and expenses and bonds and liabilities arising from internal transactions between the parent and its subsidiaries.

Referring to FIG. 2, the data display unit 160 may display the connection adjustment data calculated by the connection adjustment data operation unit 150 on the display device. In this case, the displayed connection adjustment data may be displayed divided by year.

In addition, the data display unit 160 is the parent company net asset change data and non-controlling shareholder net asset change data and equity value data calculated by the net asset change data operation unit 120 and the equity data and non-controlling shareholder equity data calculated by the operation unit 130 Can be displayed further. In this case, the displayed net asset change data and equity data may be divided into parent company data and non-controlling shareholder data for each year.

The data display unit 160 may further display the verification result obtained by the data verification unit 140.

In addition, the data display unit 160 may further display the consolidated financial statements calculated based on the financial statement data input from the financial statement data input unit 110 and the connection adjustment data calculated by the connection adjustment data calculation unit 150. At this time, the consolidated financial statements can be calculated based on debit and credit.

Database 190 stores data. In this case, the data includes data input and output between the components of the first computing device 100, and input between the first computing device 100 and the components of the first computing device 100. And data to be output. For example, the database 190 may store the net asset change data transferred from the net asset change data calculator 120 to the data verifier 140. An example of such a database 190 includes a hard disk drive, a read only memory (ROM), a random access memory (RAM), a flash memory, a memory card, or the like existing inside or outside the first computing device 100.

Hereinafter, an operation of the second computing device 200 of FIG. 1 will be described in more detail.

3 is a block diagram of the second computing device illustrated in FIG. 1 according to another exemplary embodiment of the present invention. Financial statement data input unit 210, net asset fluctuation data calculation unit 220, equity data calculation unit 230, data verification unit 240, consolidated adjustment data calculation unit 250, data display unit 260 and database 290 can do. However, the second computing device 200 shown in FIG. 3 is just one implementation example of the present invention, and various modifications are possible based on the components shown in FIG. 3. For example, the second computing device 200 may further include a manager interface for receiving a certain command or information from the manager. In this case, the manager interface may generally be an external input device such as a keyboard, a mouse, or the like, or may be a graphical user interface (GUI) expressed on the image display device.

The second computing device 200 may be applied when the parent controls the first subsidiary and the first subsidiary controls the second subsidiary.

The financial statement data input unit 210 may receive the first subordinate financial statement data of the first subsidiary, the second subordinate financial statement data of the second subsidiary and the controlling financial statement data of the parent.

In addition, the financial statement data input unit 210 may receive data related to the increase and decrease of assets of the parent, the first subsidiary and the second subsidiary.

The net asset change data calculation unit 220 responds to changes in net assets of the first subsidiary and the second subsidiary after the control point acquisition of the parent and the first subsidiary, based on the financial statement data input from the financial statement data input unit 210. The net asset change data can be calculated. The net asset change data may include net asset change data of the parent company, net asset change data of the first subsidiary, net asset change data of the first non-controlling shareholder, and net asset change data of the second non-controlling shareholder. Here, the change in the net assets of the parent and the first non-controlling shareholders is the change in net assets corresponding to the changes in the net assets of the first subsidiary and the second subsidiary, and the change in net assets of the first subsidiary and the second non-controlling shareholder is second. Net asset change data corresponding to net asset changes of the subsidiary.

Hereinafter, the net asset change data will be described with reference to FIG. 6.

6 is an example of a table showing net asset change data according to another embodiment of the present invention. The table of the net asset change data of FIG. 6 is the net asset change data of the parent and the first non-controlling shareholder, and the net asset change data of the first subsidiary and the second non-controlling shareholder are shown in FIG. 4.

The Parent Company net asset change data includes: acquisition amount, which is the amount spent by the Parent Company at the time of gaining control of the Parent and First Subsidiaries, indirect valuation amounts based on changes in the Net Assets of the Second Subsidiaries, It may include at least one of a direct ownership valuation amount and a terminal book amount based on changes in net assets. Here, the indirect ownership valuation amount and the direct ownership valuation amount are based on the controlling interest of the parent in the first subsidiary.

The indirect ownership valuation amount may include at least one of other comprehensive income changes, equity gains and losses, dividends, and retained earnings. Each item of the parent's indirect ownership evaluation amount is an amount equal to the share corresponding to the first subsidiary of the parent of each item of the net asset change data of the first subsidiary corresponding to the change in the net assets of the second subsidiary. As mentioned above, the equity gains and losses may include at least one of a change in the fair value difference, a change in the goodwill value, net income and an unrealized change.

Each item of the change in equity, equity statement, dividend amount, and retained earnings for the previous period may be matched with each item shown in FIG. 4.

The carrying amount of the year-end carrying amount (ⓓ) of the net asset change data of the Parent Company for the year 01 is the acquisition amount (ⓐ), other comprehensive income changes included in the indirect ownership appraisal amount (ⓑ-1), breakdown of equity gains (ⓑ-2), and Total and indirect amounts of retained earnings (ⓑ-4) and other comprehensive income changes (ⓒ-1), equity gains and losses (ⓒ-2) and retained earnings (ⓒ-4). It is the difference between the dividend amount (ⓑ-3, ⓒ-3) included in the ownership valuation amount and the direct valuation amount.

The data of changes in the net assets of the first non-controlling shareholder are the fair value of the net assets of the first non-controlling shareholder corresponding to the fair value of the net assets of the first subsidiary at the time of gaining control of the parent and the first subsidiary, and the net assets of the second subsidiary. It may include at least one of an indirect ownership appraisal amount based on a change, a direct ownership appraisal amount based on a change in the net assets of the first subsidiary, and a terminal book value. Here, the indirect ownership valuation amount and the direct ownership valuation amount are based on the equity interest in the first subsidiary of the first non-controlling shareholder.

Referring to FIG. 3, the equity data calculation unit 230 calculates equity data corresponding to the net assets of the first subsidiary and the second subsidiary at the time of settlement, based on the financial statement data input from the financial statement data input unit 210. can do. In this case, the equity value data may include the parent company equity data, the first subsidiary equity data, the first non-controlling shareholder equity data and the second non-controlling shareholder equity data. Here, the equity data of the parent and the first non-controlling shareholder is equity data corresponding to the net assets of the first subsidiary and the second subsidiary, and the equity data of the first subsidiary and the second non-controlling shareholder is the net assets of the second subsidiary. The equity data corresponding to.

Hereinafter, the equity value data will be described with reference to FIG. 7.

7 is an example of a table showing equity data according to another embodiment of the present invention. The table of equity data of FIG. 7 is the equity data of the parent and the first non-controlling shareholder, and the equity data of the first subsidiary and the second non-controlling shareholder are shown in FIG. 5.

The parent equity data may include at least one of an indirect ownership stake based on a change in net assets of the second subsidiary, a direct ownership stake based on the net assets of the first subsidiary at the time of settlement, and a terminal book value. Here, indirect ownership and direct ownership are based on the parent's share of the first subsidiary.

The indirect shareholding amount is the amount equal to the equity interest in the first subsidiary of the parent of the difference between the terminal carrying amount and the acquisition amount included in the change in the net assets of the first subsidiary. The direct ownership interest of the parent may include at least one of net equity interest, fair value difference interest, goodwill value and unrealized equity interest.

The direct ownership amount that may be included in the direct ownership amount may be each item of the net asset share, the fair value difference stake, the goodwill value, and the unrealized share amount, respectively.

The year-end carrying amount (⑥) of the Parent Company's equity data in FY01 is the sum of indirect holdings (④) and direct holdings (⑤).

The first non-controlling shareholder equity data may include at least one of an indirect ownership stake based on the net asset changes of the second subsidiary, a direct ownership stake based on the net assets of the first subsidiary at the time of settlement, and an end-to-end carrying amount. . Here, indirect ownership and direct ownership are based on the equity interest in the first subsidiary of the first non-controlling shareholder.

Referring to FIG. 3, the data verification unit 240 may compare the net asset change data calculated by the net asset change data calculation unit 220 and the equity value data calculated by the equity value data calculation unit 230 as verification data. In this case, the data verifying unit 240 includes the terminal carrying amount included in the Parent Company's net asset change data, the ending carrying amount included in the Parent Company's equity data, and the ending carrying amount included in the first non-controlling shareholder's net asset change data and the first carrying amount. End-of-day carrying amount included in non-controlling shareholder equity data, End-of-year carrying amount included in first subsidiary's net asset change data, End-of-year carrying amount included in first subsidiary's equity data, and Second non-controlling shareholder net asset change data The terminal carrying amount and the terminal carrying amount included in the second non-controlling shareholder equity data may be compared.

The consolidated adjustment data operation unit 250 may include at least one of financial statement data received from the financial statement data input unit 210, net asset change data calculated by the net asset change data calculation unit 220, and equity value data calculated by the equity value data calculation unit 230. Based on the connection adjustment data operation can be calculated.

Hereinafter, connection adjustment data will be described with reference to FIG. 8.

8 is an example of a table showing connection adjustment data according to an embodiment of the present invention.

Consolidated reconciliation data is included in the capital items of the first and second subsidiaries at the time of closing, the fair value difference shares included in the equity data, and the goodwill included in the equity data of the parent and the first subsidiary. Retained earnings based on value, the amount of shares in the first subsidiary of the parent and the amount of shares in the second subsidiary of the first subsidiary, and the net assets of the first and second subsidiaries. Other comprehensive income based on changes in the net assets of the first subsidiary and the second subsidiary, and the first non-controlling shareholder and the second non-controlling interest in the net assets of the first subsidiary and the second subsidiary, respectively, at the time of settlement; It may include at least one or more of the shareholders' equity and the unrealized equity included in the equity data.

Here, the capital item may include at least one or more of capital, capital surplus, retained earnings and other comprehensive income in the separate financial statements of the first subsidiary and the second subsidiary at the time of closing, I can display it. Fair value difference equity is the sum of the fair value difference shares included in the equity data of the parent, first non-controlling shareholders, and the first subsidiary and second non-controlling shareholders. Goodwill value is the sum of goodwill values included in the equity data of the parent and the first subsidiary. The share amount (i) may be the share amount or the sum of shares for the first subsidiary and the second subsidiary, which are presented in separate financial statements of the parent and the first subsidiary at the time of closing. Retained earnings are the sum of equity gains and losses from indirect ownership and direct ownership assessments included in the parent's net asset change data, and the difference between the retained earnings carried forward and the dividend. Other comprehensive income or loss is the amount of equity interest in other comprehensive income included in the changes in the net assets of the parent. The amount of equity of the non-controlling shareholders is the period-end carrying amount or the sum thereof included in the equity data of each of the first non-controlling shareholder and the second non-controlling shareholder. Unrealized shares are the sum of the unrealized shares included in the equity data of the parent, first non-controlling shareholders, and the first subsidiary and second non-controlling shareholders.

Consolidated reconciliation data includes dividends included in the net asset changes of the parent and the first subsidiary, changes in fair value differences included in the net asset changes, and changes in the net assets of the parent and the first subsidiary. It may include at least one or more of the amount of change in goodwill value included in (iii), the unrealized change amount (iv) included in the net asset change data, and retained earnings (㉬).

Here, the dividend amount is the sum of the dividend amounts included in the net asset change data of the parent and the first subsidiary, and the change in fair value difference is the parent entity and the first non-controlling shareholder and the first subsidiary. The sum of changes in the fair value differences contained in the changes in the net assets of the enterprise and the second non-controlling shareholders. The change in goodwill value is the sum of changes in goodwill value included in the changes in the net assets of the parent and the first subsidiary, and the unrealized change in goodwill is the parent, the first non-controlling shareholder and the first subordinate. The aggregate of each unrealized change included in net asset change data of the entity and the second non-controlling shareholder. Retained earnings are the sum of dividends, fair value differences, goodwill changes, and unrealized amounts.

Consolidated reconciliation data includes revenue and costs incurred from at least one internal transaction between the parent and the first subsidiary, between the parent and the second subsidiary, and between the first and second subsidiaries. And (iii) and bonds and debts.

Referring to FIG. 3, the data display unit 260 may display the connection adjustment data calculated by the connection adjustment data calculator 250 on the display device. In this case, the displayed connection adjustment data may be displayed divided by year.

In addition, the data display unit 260 may be calculated by the parent company net asset change data, the first non-controlling shareholder net asset change data, the second non-controlling shareholder net asset change data and the equity value data calculation unit 130 calculated by the net asset change data calculation unit 220. It is possible to further display the parent equity data, the first non-controlling shareholder equity data, and the second non-controlling shareholder equity data. In this case, the displayed net asset change data and equity data may be divided into parent company data and non-controlling shareholder data for each year.

The data display unit 260 may further display a verification result obtained by the data verifier 240.

In addition, the data display unit 260 may further display the consolidated financial statements calculated based on the financial statement data input from the financial statement data input unit 210 and the connection adjustment data calculated by the connection adjustment data calculation unit 250. For this reason, the consolidated financial statements can be calculated on the basis of debits and credits.

Database 290 stores data. In this case, the data includes data input and output between each component inside the second computing device 200, and input between the second computing device 200 and components outside the second computing device 200. And data to be output. For example, the database 290 may store equity data transferred from the equity data calculator 230 to the data verifier 240. An example of such a database 290 includes a hard disk drive, a read only memory (ROM), a random access memory (RAM), a flash memory, a memory card, or the like existing inside or outside the second computing device 200.

9 is a flowchart illustrating a method of calculating connection adjustment data by a first computing device according to an embodiment of the present invention. The method of calculating connection adjustment data according to the embodiment shown in FIG. 9 includes steps processed in time series in the first computing device 100 according to the embodiment shown in FIG. 2. Therefore, even if omitted below, the contents described with respect to the first computing device 100 of FIG. 2 also apply to the method of calculating connection adjustment data according to the embodiment shown in FIG. 9.

When the parent company controls the subsidiary company, in operation S901, the first computing device 100 may receive the subsidiary financial statement data of the subsidiary company and the parent financial statement data of the parent company.

In operation S903, the first computing device 100 may calculate net asset change data corresponding to the change in the net assets of the subsidiary after the acquisition time of the control of the subsidiary of the parent based on the financial statement data input in step S901.

In operation S905, the first computing device 100 may calculate equity data corresponding to the net assets of the subsidiary at the time of settlement, based on the financial statement data input in operation S901.

In operation S907, the first operation device 100 may compare the net asset change data calculated in operation S903 and the calculated equity data calculated in operation S905 as verification data. In addition, the verification result may be displayed on the display device.

In operation S909, the first operation apparatus 100 may calculate consolidation adjustment data based on at least one of the financial statement data received in operation S901, the change in net assets calculated in operation S903, and the equity value data calculated in operation S905. The display apparatus may display the calculated connection adjustment data. In addition, the net asset change data calculated in step S903 and the calculated equity value data calculated in step S905 may be further displayed on the display device.

10 is a flowchart illustrating a method of calculating connection adjustment data by a second computing device according to another embodiment of the present invention. The method for calculating connection adjustment data according to the embodiment shown in FIG. 10 includes steps processed in time series in the second computing device 200 according to the embodiment shown in FIG. 3. Therefore, even if omitted below, the contents described with respect to the second operation apparatus 200 of FIG. 3 may also be applied to the method of calculating connection adjustment data according to the embodiment illustrated in FIG. 10.

If the parent company controls the first subsidiary and the first subsidiary controls the second subsidiary, in operation S1001, the second computing device 200 generates the first subsidiary financial statement data of the first subsidiary, the second subsidiary. The subsidiary's second subordinate financial statement data and the parent's controlling financial statement data can be entered.

In operation S1003, the second operation apparatus 200 may generate the first subsidiary after controlling the first subsidiary of the parent and the second subsidiary of the first subsidiary based on the financial statement data received in step S1001. Net asset change data corresponding to the net asset changes of the subsidiary and the second subsidiary may be calculated.

In operation S1005, the second computing device 200 may calculate equity data corresponding to the net assets of the first subsidiary and the second subsidiary at the time of settlement, based on the financial statement data input in step S1001.

In operation S1007, the second operation apparatus 200 may compare the net asset change data calculated in operation S1003 and the calculated equity data calculated in operation S1005 as verification data. In addition, the verification result may be displayed on the display device.

In operation S1009, the second operation apparatus 200 may calculate consolidation adjustment data based on at least one of the financial statement data received in operation S1001, the change in net assets calculated in operation S1003, and the equity value data calculated in operation S1005. The display apparatus may display the calculated connection adjustment data. In addition, the net asset change data calculated in step S1003 and the calculated equity value data calculated in step S1005 may be further displayed on the display device.

One embodiment of the present invention may also be embodied in the form of a recording medium including instructions executable by a computer, such as program modules, being executed by a computer. Computer readable media can be any available media that can be accessed by a computer and includes both volatile and nonvolatile media, removable and non-removable media. In addition, the computer-readable medium may include both computer storage media and communication media. Computer storage media includes both volatile and nonvolatile, removable and non-removable media implemented in any method or technology for storage of information such as computer readable instructions, data structures, program modules or other data. Communication media typically includes any information delivery media, including computer readable instructions, data structures, program modules, or other data in a modulated data signal such as a carrier wave, or other transport mechanism.

The foregoing description of the present invention is intended for illustration, and it will be understood by those skilled in the art that the present invention may be easily modified in other specific forms without changing the technical spirit or essential features of the present invention. will be. It is therefore to be understood that the above-described embodiments are illustrative in all aspects and not restrictive. For example, each component described as a single entity may be distributed and implemented, and components described as being distributed may also be implemented in a combined form.

The scope of the present invention is shown by the following claims rather than the detailed description, and all changes or modifications derived from the meaning and scope of the claims and their equivalents should be construed as being included in the scope of the present invention. .

10: link adjustment system
100: first operation unit
200: second computing device

Claims (47)

In the computing device for calculating connection adjustment data,
A financial statement data input unit for receiving the subsidiary financial statement data of the subsidiary and the controlling financial statement data of the parent company;
A net asset change data calculating unit calculating a net asset change data of each of the parent company and the non-controlling shareholders of the subsidiary corresponding to the change in the net assets of the subsidiary after the acquisition of the controlling power of the subsidiary based on the received financial statement data;
An equity value data calculating unit for calculating equity data of each of the parent company and the non-controlling shareholders of the subsidiary at the time of settlement, based on the received financial statement data;
A data verification unit which compares the terminal book value included in the calculated net asset change data and the terminal book value included in the calculated equity value data as verification data; And
A data display unit for displaying, on a display device, consolidated adjustment data and a consolidated financial statement calculated based on at least one of the received financial statement data, the calculated net asset change data, and the calculated equity value data as a result of the comparison of the verification data; Including,
The change in the net assets of the parent company corresponding to the change in the net assets of the subsidiary is based on the acquisition amount spent by the parent at the time of gaining control, other comprehensive income of the parent corresponding to changes in other comprehensive income of the subsidiary. Earnings surplus carried forward from profit or loss of the parent based on changes in the variable equity, the gain or loss on the subsidiary of the parent, dividends paid by the parent, and changes in the net assets of the subsidiary; and At least one or more of the terminal carrying amount,
The equity data of the parent company corresponds to the net asset share of the parent company corresponding to the net asset amount of the subsidiary, the fair value difference of the parent company corresponding to the fair value difference of the subsidiary, and the goodwill value of the subsidiary. And at least one or more of a goodwill value of the parent company, an unrealized equity amount of the parent company corresponding to an unrealized amount based on internal transactions between the parent company and the subsidiary, and the terminal carrying amount.
delete delete The method of claim 1,
And the other comprehensive income change equity amount is the equity interest of the controlling company among the changes in other comprehensive income of the subsidiary between the settlement time and the acquisition time of the controlling power.
The method of claim 1,
And said retained earnings carried over is the difference between the profit and loss of the previous year and the sum of the retained earnings carried forward and the dividend amount.
The method of claim 1,
And the term-end carrying amount is a difference between the sum of the acquisition amount, the other comprehensive income or loss variable share, the profit or loss statement and the retained earnings carried forward and the dividend amount.
The method of claim 1,
The profit or loss statement includes a change in the fair value difference of the parent company corresponding to the change in the fair value difference of the subsidiary, a change in the goodwill value of the parent company corresponding to the change in the goodwill value of the subsidiary, And at least one of net profit of the parent company corresponding to the net income and an unrealized change amount based on internal transactions between the parent company and the subsidiary.
The method of claim 7, wherein
Wherein the amount of change in the fair value difference is based on any one of cost of sales, depreciation, and intangible asset depreciation.
The method of claim 7, wherein
And the unrealized change amount is based on any one of cost of sales, disposal income, depreciation, interest, and redemption income.
The method of claim 1,
The non-controlling shareholder's net asset change data includes the non-controlling shareholder's equity value at fair value corresponding to the net asset fair value of the non-controlling entity at the time of gaining control, and the non-controlling shareholder corresponding to the change in other comprehensive income of the subsidiary. Gains and losses on the non-controlling shareholders based on changes in the equity of other comprehensive income, profit or loss of the non-controlling shareholders on the subsidiary, dividends paid by the non-controlling shareholders from the subsidiary, and changes in the net assets of the subsidiary. Comprising at least one or more of the carried forward earnings surplus and the terminal carrying amount.
11. The method of claim 10,
The profit or loss statement may include a change in the fair value difference of the non-controlling shareholder corresponding to the change in the fair value difference of the subsidiary, a change in the goodwill value of the non-controlling shareholder corresponding to the change in the good value of the subsidiary, And at least one of the non-controlling shareholder's net income corresponding to the company's net income and an unrealized change based on internal transactions between the parent and the subsidiary.
11. The method of claim 10,
And the term-end carrying amount is a difference between the sum of the equity value of the fair value of the net assets, the share of changes in other comprehensive income, the profit and loss statement and the retained earnings carried forward and the dividend amount.
delete The method of claim 1,
Wherein the fair value difference is based on one of property, plant and equipment, intangible assets and contingent liabilities.
The method of claim 1,
Wherein the unrealized amount is based on any one of inventory, tangible assets, debentures and loans.
The method of claim 1,
And the term-end carrying amount is an amount obtained by adding up the net asset stake, the fair value difference stake, the goodwill value, and the unrealized stake amount.
The method of claim 1,
The non-controlling shareholder equity data includes the non-controlling shareholder's equity value corresponding to the net asset amount of the subsidiary, the fair value difference of the non-controlling shareholder corresponding to the fair value difference of the subsidiary, and the goodwill of the subsidiary. At least one or more of the non-controlling shareholder's goodwill value corresponding to the value, the unrealized equity interest of the non-controlling shareholder and the terminal carrying amount corresponding to the unrealized amount based on internal transactions between the parent and the subsidiary, Computing device.
delete The method of claim 1,
And the data display unit further displays the net asset change data and the equity value data.
The method of claim 19,
And the displayed data is divided into data for the parent company and the non-controlling shareholders by year.
delete The method of claim 1,
The consolidated adjustment data may include capital items of the subsidiary at the time of closing, equity value of fair value differences included in the equity data, value of goodwill included in the equity data of the parent company, stock value of the subsidiary of the parent company, Retained earnings based on changes in net assets of the subsidiary, other comprehensive income based on changes in net assets of the subsidiary, unrealized shares of non-controlling interests in the net assets of the subsidiary at the time of settlement and unrealized shares included in the equity data. And at least one of the.
23. The method of claim 22,
Wherein the capital item includes at least one of capital, capital surplus, retained earnings and other comprehensive income in the separate financial statements of the subsidiary.
23. The method of claim 22,
Retained earnings based on changes in net assets of the subsidiary is a difference between the sum of equity gains and losses included in the net asset changes of the parent and retained earnings carried forward and the dividend amount.
23. The method of claim 22,
And other comprehensive income based on changes in net assets of the subsidiary is a share of other comprehensive income changes included in the net asset changes of the parent.
23. The method of claim 22,
And the non-controlling shareholder's equity interest in the net assets of the subsidiary at the time of settlement is an end-to-end carrying amount included in the non-controlling shareholder's equity data.
23. The method of claim 22,
The fair value difference stake is the sum of the fair value difference stakes included in the parent and non-controlling shareholder equity data, and the unrealized stake amount is each of the unrealized stakes in the stake and non-controlling shareholder data. A computing device, which is the sum of.
The method of claim 1,
The consolidated adjustment data includes a dividend amount included in the net asset change data of the parent company, a fair value difference change amount included in the net asset change data, a change in the goodwill value included in the net asset change data of the parent company, and the net asset change data. Comprising at least one or more of the unrealized change amount and retained earnings included in.
29. The method of claim 28,
And the surplus retained earnings are sums of the surplus retained earnings, the dividend amount, the change in the fair value difference, the change in the goodwill value, and the unrealized change amount of zero.
29. The method of claim 28,
The change in fair value difference is the sum of changes in the fair value difference included in the net asset change data of the parent and non-controlling shareholders, and the unrealized change amount is in the net asset change data of the parent and non-controlling shareholders. The computing device, which is the sum of each of the unrealized fluctuation amounts included.
The method of claim 1,
And said consolidation adjustment data includes revenue and expenses and bonds and liabilities arising from internal transactions between said parent and said subsidiary.
In the computing device for calculating connection adjustment data,
A financial statement data input unit for receiving the first subordinate financial statement data of the first subsidiary, the second subordinate financial statement data of the second subsidiary and the controlling financial statement data of the parent;
The parent, the first subsidiary corresponding to a change in the net assets of at least one of the first subsidiary and the second subsidiary after the acquisition of the control of the parent and the first subsidiary based on the received financial statement data; A net asset change data calculating unit configured to calculate net asset change data of each of the first non-controlling shareholders who are non-controlling shareholders of the first subsidiary and the second non-controlling shareholders who are the non-controlling shareholders of the second subsidiary;
The parent, the first subsidiary, the first non-controlling shareholder and the second non-controlling shareholder corresponding to the net assets of the first subsidiary and the second subsidiary at the time of settlement, based on the received financial statement data; An equity value data calculating unit for calculating the equity value data of the;
A data verification unit which compares the terminal book value included in the calculated net asset change data and the terminal book value included in the calculated equity value data as verification data; And
A data display unit for displaying, on a display device, consolidated adjustment data and a consolidated financial statement calculated based on at least one of the received financial statement data, the calculated net asset change data, and the calculated equity value data as a result of the comparison of the verification data; Including,
The net asset change data of the parent company corresponding to the net asset changes of the first subsidiary and the second subsidiary are based on the acquisition amount, which is the amount spent by the parent at the time of gaining control, and the net asset change of the second subsidiary. At least one or more of an indirect ownership valuation amount, a direct ownership valuation amount based on a change in the net assets of the first subsidiary, and the terminal carrying amount;
The parent company's equity data and the first non-controlling shareholder's equity data are indirect ownership shares based on changes in the net assets of the second subsidiary, direct ownership shares based on the net assets of the first subsidiary at the time of settlement, and Includes at least one of the terminal book value,
And wherein the parent company controls the first subsidiary and the first subsidiary controls the second subsidiary.
delete 33. The method of claim 32,
And the indirect ownership valuation amount and the direct ownership valuation amount are based on a stake in the first subsidiary of the parent.
33. The method of claim 32,
The net asset change data may include: net asset change data of the parent company corresponding to net asset changes of the first subsidiary and the second subsidiary company; net asset change data of the first subsidiary corresponding to the net asset change of the second subsidiary; Data of changes in net assets of the first non-controlling shareholder corresponding to changes in net assets of the first subsidiary and second subsidiaries, and data of changes in net assets of the second non-controlling shareholder corresponding to changes in the net assets of the second subsidiary; Comprising, comprising a computing device.
36. The method of claim 35,
The net asset change data of the first non-controlling shareholder is based on the equity value of the fair value of the net assets of the first non-controlling shareholder corresponding to the fair value of the net assets of the first subsidiary at the time of gaining control, and the change in the net assets of the second subsidiary. And at least one of an indirect ownership valuation amount, a direct ownership valuation amount based on a change in the net assets of the first subsidiary, and a terminal book amount.
delete 33. The method of claim 32,
And the indirect ownership stake included in the stake data of the parent company is the stake of the parent company among the difference between the terminal carrying amount and the acquisition amount included in the first subsidiary's net asset change data.
36. The method of claim 35,
The consolidated adjustment data is included in the capital items of the first subsidiary and the second subsidiary, the equity value of the fair value difference included in the equity data, and the equity data of the parent and the first subsidiary at the time of settlement. Retained earnings based on value of goodwill, the amount of shares in the first subsidiary of the parent and the amount of shares in the second subsidiary of the first subsidiary, the net assets of the first subsidiary and the second subsidiary, 1 Other comprehensive income based on changes in the net assets of the subsidiary and the second subsidiary, and the shares of the first non-controlling shareholder and the second non-controlling shareholder in the net assets of the first subsidiary and the second subsidiary, respectively, at the time of settlement; And at least one or more of the unrealized equity included in the equity data.
40. The method of claim 39,
The fair value difference stake is the sum of the fair value difference shares included in the equity data of the parent, the first non-controlling shareholder, and the first subsidiary and the second non-controlling shareholder, and the unrealized equity is the governance. And a sum of each unrealized equity included in the equity data of the enterprise, the first non-controlling shareholder, and the first subsidiary and the second non-controlling shareholder.
36. The method of claim 35,
The consolidated adjustment data may include dividend amounts included in the net asset change data of the parent and the first subsidiary, fair value difference changes included in the net asset change data, and net asset change data of the parent and the first subsidiary. And at least one or more of a change in goodwill value included, an unrealized change amount included in the net asset change data, and retained earnings.
42. The method of claim 41,
The change in the fair value difference is the sum of changes in the fair value difference included in the net asset change data of the parent, the first non-controlling shareholder, the first subsidiary, and the second non-controlling shareholder, and the unrealized change. And the amount is the sum of each unrealized change amount included in the net asset change data of the parent, the first non-controlling shareholder, and the first subsidiary and the second non-controlling shareholder.
36. The method of claim 35,
The consolidated reconciliation data includes revenue generated from internal transactions between the parent and the first subsidiary, internal transactions between the parent and the second subsidiary, and internal transactions between the first and second subsidiaries. Computing device, including costs and bonds and debts.
In the method in which the computing device calculates the connection adjustment data,
Receiving subsidiary financial statement data of the subsidiary and controlling company financial statement data of the parent company;
Calculating net asset change data of each of the parent and non-controlling shareholders of the subsidiary corresponding to the change in the net assets of the subsidiary after the acquisition of the controlling power of the subsidiary based on the received financial statement data;
Calculating equity data of each of the parent company and the non-controlling shareholders of the subsidiary at the closing time based on the received financial statement data;
Comparing the terminal book value included in the calculated net asset change data and the terminal book value included in the calculated equity value data as verification data; And
Displaying, on a display device, consolidated adjustment data and a consolidated financial statement calculated based on at least one of the received financial statement data, the calculated net asset change data, and the calculated equity value data as a result of the comparison of the verification data. and,
The change in the net assets of the parent company corresponding to the change in the net assets of the subsidiary is based on the acquisition amount spent by the parent at the time of gaining control, other comprehensive income of the parent corresponding to changes in other comprehensive income of the subsidiary. Earnings surplus carried forward from profit or loss of the parent based on changes in the variable equity, the gain or loss on the subsidiary of the parent, dividends paid by the parent, and changes in the net assets of the subsidiary; and At least one or more of the terminal carrying amount,
The equity data of the parent company corresponds to the net asset share of the parent company corresponding to the net asset amount of the subsidiary, the fair value difference of the parent company corresponding to the fair value difference of the subsidiary, and the goodwill value of the subsidiary. And at least one or more of a goodwill value of the parent company, an unrealized equity amount of the parent company corresponding to an unrealized amount based on internal transactions between the parent company and the subsidiary, and the terminal carrying amount.
delete delete In the method in which the computing device calculates the connection adjustment data,
Receiving first subordinate financial statement data of the first subsidiary, second subordinate financial statement data of the second subsidiary and the controlling financial statement data of the parent;
The parent, the first subsidiary corresponding to a change in the net assets of at least one of the first subsidiary and the second subsidiary after the acquisition of the control of the parent and the first subsidiary based on the received financial statement data; Calculating net asset change data of each of the first non-controlling shareholders, the non-controlling shareholders of the first subsidiary, and the second non-controlling shareholders, the non-controlling shareholders of the second subsidiary;
The parent, the first subsidiary, the first non-controlling shareholder and the second non-controlling shareholder corresponding to the net assets of the first subsidiary and the second subsidiary at the time of settlement, based on the received financial statement data; Calculating equity data of the;
Comparing the terminal book value included in the calculated net asset change data and the terminal book value included in the calculated equity value data as verification data; And
Displaying, on a display device, consolidated adjustment data and a consolidated financial statement calculated based on at least one of the received financial statement data, the calculated net asset change data, and the calculated equity value data as a result of the comparison of the verification data. and,
The net asset change data of the parent company corresponding to the net asset changes of the first subsidiary and the second subsidiary are based on the acquisition amount, which is the amount spent by the parent at the time of gaining control, and the net asset change of the second subsidiary. At least one or more of an indirect ownership valuation amount, a direct ownership valuation amount based on a change in the net assets of the first subsidiary, and the terminal carrying amount;
The parent company's equity data and the first non-controlling shareholder's equity data are indirect ownership shares based on changes in the net assets of the second subsidiary, direct ownership shares based on the net assets of the first subsidiary at the time of settlement, and Includes at least one of the terminal book value,
Wherein the parent company controls the first subsidiary and the first subsidiary controls the second subsidiary.

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