注册会计师综合一财务报告及合并报表15 交叉持股为何视为库存股

【本期主题】攻克交叉持股合并处理的"单一经济实体"视角——顺向持股的普通抵消、逆向持股的库存股转换，以及金融工具分类对合并抵消的致命影响。【核心案例】子公司反向持有母公司股票，合并报表为何不能确认为资产？"左口袋掏100元现金买自己写的所有权证明塞右口袋"的闭环逻辑；逆向持股：长期股权投资→库存股（所有者权益减项）；子公司分红确认的投资收益为何必须全额抵消？股价大涨500万浮盈计入其他综合收益，合并报表为何必须全盘冲销？A暗示子公司扫货拉升股价虚增净资产如何防范？平级子公司B与C互相持股，合并报表如何处理？只要在同一合并范围内，内部投资水分必须榨干

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注册会计师综合一财务报告及合并报表15 交叉持股为何视为库存股

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