注册会计师综合一财务报告及合并报表02 股权过半未必能并表

【本期主题】拆解合并报表范围确定的核心灵魂"控制"——2026年准则修改后的铁三角逻辑（设立目的与设计、可变回报、实质性权利），深度辨析"有票无权"与"无票有权"的反差陷阱、潜在表决权的威慑力、一致行动协议的文字游戏、投资性主体的豁免规则。【核心案例】持股60%为何无法并表？持股35%如何形成实质控制？一致行动协议中"需协商一致"的半句话如何致命？VC基金为何不能合并被投企业？

Episode metadata supplied by the publisher feed · Published May 26, 2026

Embed this episode

Attribution link and audio player

Ready to play

注册会计师综合一财务报告及合并报表02 股权过半未必能并表

0:00 12:16

1×

No transcript for this episode yet

We transcribe on demand. Request one and we'll notify you when it's ready — usually under 10 minutes.

Share this episode

Similar Episodes

No similar episodes found.

Similar Podcasts

U Rising University of Utah At the University of Utah, we have a saying: Imagine, then do. On U Rising, you’ll hear stories from our faculty, staff and students that bring those words to life. We'll share inspiring, innovative and impactful initiatives that are benefitting our community and the world. U Rising is hosted by Chris Nelson and Julie Kiefer.Chris, who has more than 26 years of experience in higher education and academic health care, is the chief university relations officer and secretary to the university. He has served six university presidents and dozens of senior leaders in health care and higher education, creating and executing strategies to help health care and higher education organizations advance their brand and philanthropic goals. He has bachelor of science degrees in political science and broadcast journalism and a master of public administration, all from the University of Utah. Julie is the associate director of science communications at University of Uta

Frequently Asked Questions

How long is this episode of 26飞凡CPA：综合一｜会计·审计·税法实战融合精?

This episode is 12 minutes long.

When was this 26飞凡CPA：综合一｜会计·审计·税法实战融合精 episode published?

This episode was published on May 26, 2026.

Can I download this 26飞凡CPA：综合一｜会计·审计·税法实战融合精 episode?

Yes. Use the download control on the episode player to save the publisher-provided media file.

URL copied to clipboard!