EPISODE · Jun 8, 2026 · 18 MIN
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
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解非同一控制下分步实现控制的合并报表处理——一揽子交易判定（四红线测试）、跨越重大经济界限（旧资产死亡新资产重生）、公允价值重新计量（假装卖出再买回）、双轨制裂痕（个别报表历史成本vs合并报表公允价值），深度解析25%→100%并购中500万缺口的缝合术。 【核心案例】 一揽子交易的四红线：同时订立、整体结果、相互依赖、单独不合理？25%股权账面1000万公允1500万，为何合并报表必须确认500万投资收益？个别报表长投6000万（1000+5000）vs合并报表6500万（1500+5000），500万差额如何借记长投贷记投资收益？商誉700万=6500万合并成本-5800万可辨认净资产？
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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
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