注册会计师会计长期股权投资12 商业实质决定长投会计逻辑

【本期主题】拆解长期股权投资后续计量方法选择的商业实质导向——成本法的"锁抽屉"稳健原则、权益法的"荣辱与共"穿透机制、公允价值计量的"风投特权"豁免条款，深度解析投资性主体对子公司"服务型vs商品型"的差异化计量与合并规则。【核心案例】花30亿购入AI公司30%股份后科技股暴跌，账面价值是否缩水？取决于成本法vs权益法vs公允价值的选择。为何控制子公司必须用成本法（"发动机锁进抽屉"）？为何重大影响必须用权益法（"面包店蛋糕变大"）？为何风投机构可豁免用公允价值（"低买高卖的业绩标尺"）？投资性主体乙公司对服务型子公司丙（成本法+合并）、制造型子公司丁（公允价值不合并）、联营企业戊（公允价值）的"精神分裂"式处理逻辑？

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注册会计师会计长期股权投资12 商业实质决定长投会计逻辑

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