EPISODE · Apr 3, 2026 · 19 MIN
中级会计实务 长期股权投资22 分步合并老股份怎么算
【本期主题】 拆解非同一控制下分步合并的底层密码——金融资产起跳的"公允加公允"洗牌法则、权益法起跳的"账面加公允"婚姻法则、其他综合收益的强制结算与按兵不动、契约精神对利润表的守护，深度解析"局外人逆袭"与"合伙人升级"的身份转换本质。【核心案例】 演唱会山顶票200元+VIP票1,000元，最终成本是1,200元还是按市价重新算账？10%金融资产涨70万为何强制结算？30%权益法账面1,075万为何原封不动带入？15,000万其他综合收益火药桶如何瞬间引爆进留存收益？从同居到结婚为何不用重新估值沙发电视？
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中级会计实务 长期股权投资22 分步合并老股份怎么算
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