注册会计师综合一财务报告及合并报表14 股权稀释仍控制

【本期主题】拆解因其他股东增资导致母公司股权稀释但仍控制的合并报表处理——个别报表装死不动（成本法惯性）、合并报表动手算账（新旧份额差额）、差额资本公积蓄水池（正负皆不调损益）、三步瀑布兜底，深度解析"持股比例下降但蛋糕绝对重量增加"的反直觉资本运作。【核心案例】自动驾驶公司80%→60%被动稀释，个别报表为何无需账务处理？增资前1000万×80%=800万老本，增资后6000万×60%=3600万新份额，2800万正差额为何只能调增资本公积？外部股东溢价入股，老股东白捡便宜的实质？折价增资负数差额，资本公积→盈余公积→未分配利润的瀑布冲减顺序？

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注册会计师综合一财务报告及合并报表14 股权稀释仍控制

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