EPISODE · Jun 9, 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？
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