注册会计师综合一财务报告及合并报表10 非同控分步实现控制

【本期主题】攻克非同一控制下分步实现控制的"跨越重大经济界限"——一揽子交易的定性判断、原股权"死亡与重生"的公允价值重新计量，以及个别报表历史成本线与合并报表公允价值线的双轨制。【核心案例】 5年前买25%，今天买75%，为何原25%必须"假装卖掉"？一揽子交易四红线：同时订立、整体商业结果、相互依赖、单独不合理；分步非一揽子：原25%账面1,000万→公允价值1,500万，500万差额为何计入投资收益？合并成本=原股权公允1,500万+新对价5,000万=6,500万；商誉=6,500万-可辨认净资产5,800万=700万；个别报表6,000万vs合并报表6,500万，500万缺口如何缝合？原股权OCI为何必须同步结转至投资收益？若原5%为交易性金融资产，追加投资达控制时如何处理？

Episode metadata supplied by the publisher feed · Published May 17, 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10 非同控分步实现控制

0:00 18:34

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 18 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 17, 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!