注册会计师会计资产减值13 商誉减值测试的安全气囊效应

【本期主题】拆解商誉减值测试方法的精密规则——实体资产先行测试（剥离商誉裸测）vs含商誉大包测试的分水岭、安全气囊效应（商誉先爆后实体受伤）、非全资控股的复原魔法（360万÷60%=600万完整商誉）与双层分配机制，深度解析"商誉只认60份、实体必须认100"的确认逻辑。【核心案例】甲公司吸收合并乙公司（3520万买3400万净资产）产生120万商誉，一年后实体资产组减值214万、含商誉资产组减值201.32万，安全气囊如何120万商誉全爆后81.32万砸向实体？非全资60%控股（14910万买60%股权）产生360万商誉，复原为600万完整商誉后减值1700万，母公司为何只确认360万商誉减值+1100万实体减值？

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注册会计师会计资产减值13 商誉减值测试的安全气囊效应

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