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

【本期主题】拆解同一控制下分步实现合并的合并报表处理——最终控制方账面价值份额红线、历史其他综合收益按兵不动、时空倒流魔法（视同一直在一起）、重叠期间精准挤水分防重复计算，深度解析"改写家族族谱"的有限追溯与重复利润清零术。【核心案例】 P公司分步收购B公司：20%权益法账面1500万+80%现金5000万=6500万代价，为何初始投资成本只能是4000万（10000万×100%）？2500万差额为何冲减资本公积而非损益？历史200万其他综合收益为何暂不结转？比较报表追溯至何时为限？重叠期间（较晚者：取得日vs同受控日）至合并日的已确认损益为何要反向冲销？

Episode metadata supplied by the publisher feed · Published Jun 9, 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11 同控分步合并会计处理

0:00 10:24

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 10 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 June 9, 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!