注册会计师综合一财务报告及合并报表13 丧失控制权会计处理

【本期主题】拆解丧失控制权下股权处置的合并报表四步处理——终止确认（旧资产清零）、重新计量（剩余股权公允价值卖了又买）、投资收益天平（总盘子减家底）、OCI全部结转释放，深度解析9334万个别报表收益为何在合并报表缩水至5798万的3500万蒸发之谜。【核心案例】甲公司30666万买丙80%，后37500万卖75%剩5%（公允25000万），个别报表收益9334万=（37500+25000）-30666，合并报表为何仅5798万？权益法追溯后成本膨胀至35738万，处置收益4262万+结转OCI1536万=5798万？一揽子交易判定：分步卖是否蓄谋已久？前期差额关小黑屋（其他综合收益），丧失控制权时一次性释放？

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注册会计师综合一财务报告及合并报表13 丧失控制权会计处理

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