EPISODE · May 18, 2026 · 10 MIN
注册会计师综合一 财务报告及合并报表11 同控分步合并会计处理
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解同一控制下分步实现合并的"有限度时光倒流"——最终控制方账面价值份额的初始计量、比较报表的追溯编制，以及重叠期间利润重复计算的挤水分机制。 【核心案例】 P公司先买20%（权益法账面1,500万）再买80%，为何长投初始成本只能按4,000万（最终控制方账面价值）？6,500万代价vs4,000万入账，2,500万差额为何调资本公积？历史OCI 200万为何"按兵不动"暂不处理？合并报表"视同一直在一起"的族谱改写逻辑；追溯时限：不早于双方同受最终控制之日；重叠期间（较晚时点→合并日）已确认损益、OCI必须冲减比较报表期初留存收益或当期损益；为何不能无限往前追溯非一家人时期的账？
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注册会计师综合一 财务报告及合并报表11 同控分步合并会计处理
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