注册会计师综合一财务报告及合并报表03 同控合并日逻辑

【本期主题】拆解同一控制下合并日合并报表的完整编制逻辑——"合并而非购买"的底层哲学、账面价值下推（左口袋换右口袋）、一体化存续理论（恢复财务基因）、时间旅行（期初至期末打包利润）、或有对价（差额禁入损益），深度解析准则如何防堵择期合并操纵利润的漏洞。【核心案例】为什么集团内部最赚钱子公司并入后，利润不能作为今年业绩宣扬？合并日为何必须抵消子公司留存收益后又用资本公积恢复？整车公司资本公积不够扣时，未恢复部分如何表外披露？10月1日合并为何利润表必须从1月1日算起？对赌差额为何只能调资本公积，绝不能进营业外收入？

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注册会计师综合一财务报告及合并报表03 同控合并日逻辑

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