EPISODE · Mar 18, 2026 · 12 MIN
中级会计实务 长期股权投资06 同控长投初始成本确定
【本期主题】 拆解同一控制下长期股权投资初始成本确定的四维考量——会计政策统一（苹果vs橘子）、最终控制方视角（大家长定价）、商誉全额承接（光环不可切割）、合并报表基础（穿透底层结构），深度解析集团内部重组的价值传承逻辑。【核心案例】 为什么丁公司收购乙公司70%股份时，账面可辨认净资产乘70%但商誉必须100%全接？被合并方资不抵债时为何成本直接归零？最终控制方被跨国集团收购后，原商誉会发生怎样的"戏剧性变异"？
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中级会计实务 长期股权投资06 同控长投初始成本确定
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