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】拆解同一控制下企业合并的底层哲学（合并而非购买）与合并日编制逻辑——三大基本原则（账面价值下推、维持原账面、统一会计政策）、资产负债表"抵消+一体化存续恢复"的两步操作、利润表"时间旅行"的防操纵机制、或有对价差额不进损益的铁律。【核心案例】新能源集团整车公司合并自动驾驶公司，为何不能按市场公允价值入账？前9个月未合并的利润为何必须打包计入？对赌协议差额为何只能调整资本公积？

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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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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

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