注册会计师会计长期股权投资08 同控合并与权益性交易

【本期主题】拆解同一控制下控股合并的三大特殊原则与权益性交易的底层密码——初始投资成本按账面价值份额计量、不确认损益、不确认新商誉，深度解析权益性交易三大金标准（交易对象身份、权益总额影响、损益处理禁区）及其在关联方捐赠、债务豁免、购买少数股权等场景中的穿透应用。【核心案例】花1亿现金收购集团内兄弟公司，但准则只允许记2,000万初始投资成本，8,000万差额只能冲减资本公积；大股东替子公司偿还巨额债务或捐赠核心资产，为何不能计营业外收入？母公司购买子公司少数股东20%股权，为何个别报表按正常投资处理，合并报表却必须调整资本公积？

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注册会计师会计长期股权投资08 同控合并与权益性交易

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