注册会计师会计长期股权投资14 权益法长投初始计量

【本期主题】拆解长期股权投资权益法下初始投资成本的"比较大小"逻辑——投资成本大于公允价值份额（内含商誉不调整）vs投资成本小于公允价值份额（营业外收入+调增账面价值），深度解析交易费用资本化与发行费用权益化的差异化处理及税会差异。【核心案例】花1,000万买入公允价值800万的资产份额，为何准则说"不用调账，你没亏"？花6,000万取得30%股权，目标公司净资产公允价值15,000万（份额4,500万）时按6,000万入账；净资产公允价值24,000万（份额7,200万）时为何调增至7,200万并确认1,200万营业外收入？现金购买的交易费用计入成本，发行股票支付的券商佣金为何冲减资本公积？1,200万营业外收入为何属于"账面浮盈"当期不缴所得税？

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注册会计师会计长期股权投资14 权益法长投初始计量

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