注册会计师会计资产减值14 商誉减值先破盾

【本期主题】拆解非同一控制下吸收合并商誉减值的"先破盾再掉血"机制——商誉诞生（3520万买3400万净资产=120万商誉）、两步走测试（剥离商誉裸测214万→含商誉大包测试201.32万）、商誉防弹衣效应（120万护盾全碎后81.32万实体掉血），深度解析平行宇宙中机器完好但商誉仍减值的"梦碎"哲学。【核心案例】甲100%收购乙公司产生120万商誉，一年后实体资产可收回4066万（减值214万），含商誉资产组可收回3984.68万（减值201.32万），安全气囊如何先破盾？为何必须先裸测实体再测商誉（防止机器损坏甩锅商誉）？机器完好无损但协同效应梦碎时200万减值如何120万商誉清零+80万实体分摊？

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注册会计师会计资产减值14 商誉减值先破盾

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