EPISODE · Mar 19, 2026 · 11 MIN
中级会计实务 长期股权投资07 非同控长投初始计量
【本期主题】 拆解非同一控制下企业合并的两大核心——购买日确定（控制权转移vs形式仪式）、公允价值计量（先卖后买vs历史成本），深度解析市场博弈中的"卸妆水"逻辑与资产处置损益的确认边界。【核心案例】 为什么改组董事会当天才是购买日而非签约日？土地使用权公允价值200万vs账面126万差额74万为何确认资产处置损益？存货视同销售确认1000万收入vs固定资产清理差额330万走向同一科目？6000万股换股合并中5400万溢价与8万发行费的层级扣减？
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中级会计实务 长期股权投资07 非同控长投初始计量
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