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】拆解本期增加或减少子公司时合并报表编制的完整时间线博弈——增加子公司（同控追溯vs非同控购买日分段）、减少子公司（资产负债表绝情切割vs利润表实事求是）、现金流净额悖论（卖800万为何流出200万）、内部交易首尾清算，深度解析控制权在时间轴上的移动法则。【核心案例】 7月1日同控合并，利润表为何必须从1月1日算起？年中购买外来客，期初数调还是不调？卖子公司收800万，合并现金流为何显示-200万？丧失控制权当年，期初至处置日内部交易为何仍须抵消？不同税率母子公司内部交易，递延所得税资产该用买方15%还是卖方25%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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