注册会计师会计长期股权投资03 联营合营投资初始计量

【本期主题】拆解对联营企业与合营企业投资初始计量的核心规则——现金购买（价款+必要税费-已宣告未发放股利）、发行权益性证券（公允价值计量）、交易对手视角（换股增值确认投资收益），深度解析融资成本与投资成本的边界划分。【核心案例】为什么1000万买股中含2万应收股利，初始成本不是1000万而是1004万？增发股票支付400万承销费为何不计入长期股权投资成本而冲减资本公积？丙公司用账面9000万股权换回市场价值10400万股票，1400万差价如何落袋为安？

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注册会计师会计长期股权投资03 联营合营投资初始计量

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