注册会计师会计长期股权投资09 非同控合并商誉

【本期主题】拆解非同一控制下控股合并的购买法三部曲——公允价值定成本、非现金资产交换的"先卖后买"逻辑、合并成本与可辨认净资产份额的差额定商誉，深度解析递延所得税负债对商誉的"反向背刺"机制及交易费用、发行费用的差异化处理。【核心案例】甲公司拿账面价值2.5亿（土地2亿+房产0.5亿）、公允价值3.6亿（土地3亿+房产0.6亿）的办公楼，另加增值税3,240万，收购乙公司80%股权。乙公司可辨认净资产公允价值48,425万。为何合并成本是39,240万？为何利润表要确认1.1亿资产处置损益？500万商誉如何在合并报表中"水落石出"？当资产评估增值700万但税务局不认时，175万递延所得税负债如何反而推高商誉？

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注册会计师会计长期股权投资09 非同控合并商誉

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