注册会计师会计长期股权投资04 同一控制下长投初始成本怎么算

【本期主题】拆解同一控制下控股合并长期股权投资初始成本的计量逻辑——集团内部账面价值份额原则、非同一控制下购入再同控合并的持续计算规则、商誉的两种来源与差异化处理，深度解析"左口袋到右口袋"的权益结合法精髓。【核心案例】为什么甲公司合并乙公司60%股权，乙公司个别报表净资产4600万、集团持续计算净资产4800万，该用哪个数字？大老板收购时产生800万商誉，甲公司只收购60%为何却要全额加800万而非480万？乙公司自带商誉为何不能重复加一遍？

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注册会计师会计长期股权投资04 同一控制下长投初始成本怎么算

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