注册会计师综合一财务报告及合并报表05 购买日商誉与对赌

【本期主题】死磕非同一控制下购买日合并资产负债表的调整与抵消——账面价值到公允价值的语言统一、递延所得税的"税局白条"、长期股权投资与所有者权益的镜像消除，以及或有对价从合并成本中剥离的实战陷阱。【核心案例】 1.8亿收购可辨认净资产1.6亿，2,000万差额=商誉？7月买入6个月期债券，年底剩十几天到期，为何不能算现金等价物？评估增值3,000万为何确认递延所得税负债？长期股权投资与子公司所有者权益的"镜子与房间"关系；A公司1.8亿收购+业绩对赌，为何个别报表和合并报表双双做错？购买日必须将或有对价按公允价值确认为金融资产，从合并成本中剥离；真实合并成本=现金对价-或有对价公允价值，商誉计算基数如何变化？

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注册会计师综合一财务报告及合并报表05 购买日商誉与对赌

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