注册会计师会计长期股权投资18 被动稀释与商誉结转

【本期主题】拆解权益法下被动稀释与内涵商誉结转的完整知识脉络——其他权益变动、资本性投入、股份支付、间接处置、内涵商誉按比例结转、减值测试优先，深度解析"话语权缩水时代价分摊"的精密机制。【核心案例】持股20%被稀释到15%为何账面反而增加200万？2000万买20%股权对应1980万份额的20万内涵商誉如何按1/4比例注销5万？流血融资导致份额缩水时为何必须先做减值测试？12万减值优先冲减20万商誉后剩余8万如何重新计算稀释结转？

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注册会计师会计长期股权投资18 被动稀释与商誉结转

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