注册会计师综合一财务报告及合并报表08 购买少数股权不产生新商誉

【本期主题】拆解母公司购买子公司少数股东权益的完整权益性交易逻辑——80%→100%的撕裂感、持续计算净资产份额（动态滚动非静态快照）、差额资本公积蓄水池、三步瀑布冲减顺序，深度解析"面包店还是那家面包店，只是小股东走人"的实质重于形式。【核心案例】为何80%到100%绝不产生新商誉，哪怕付天价？个别报表花4000万买20%，合并报表为何只认2500万份额？多付1500万差额为何只能冲减资本公积，不能进损益？资本公积不够扣时，盈余公积→未分配利润的瀑布流顺序？同一控制分步收购中，0→80%与80%→100%定性差异（权益性交易vs企业合并）？

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注册会计师综合一财务报告及合并报表08 购买少数股权不产生新商誉

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