注册会计师综合一财务报告及合并报表12 子公司增减逻辑

【本期主题】透视本期增加或减少子公司的合并报表时间轴博弈——同一控制"追溯一体化"vs非同一控制"购买日切割"、丧失控制权的"断舍离"四表处理，以及现金流量表的投资活动净额陷阱。【核心案例】 7月1日新增子公司，同控为何利润表从年初编、非同控为何仅从购买日编？同控内部交易期初到期末必须全部抵消；卖子公司收800万，合并现金流量表为何显示净流出200万？处置子公司现金流=收到现金-子公司账上现金及等价物；丧失控制权：资产负债表绝情切割（期末不合并、期初不调整），利润表/现金流量表实事求是（期初至丧失日纳入）；内部交易清算：期初至处置日必须抵消；税率15%与25%母子内部交易，递延所得税资产该用买方还是卖方税率？

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注册会计师综合一财务报告及合并报表12 子公司增减逻辑

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