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】拆解交叉持股合并处理的完整实质重于形式逻辑——顺向持股普通抵消、逆向持股资产变库存股（自己不能拥有自己）、投资收益全盘抹除、公允价值变动彻底归零、平级横向交叉持股比照抵消，深度解析"左口袋掏100块买自己所有权证明"的财务幻觉识破术。【核心案例】子公司买母公司股票，个别报表确认为长期股权投资，合并报表为何必须转为库存股？子公司收到母公司分红，合并利润表为何必须全额抵消？子公司将母公司股票分类为FVOCI，股价大涨500万浮盈，合并报表为何必须反向冲销归零？平级子公司B与C互相持股，如何比照母子交叉持股逻辑抵消？

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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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U Rising University of Utah At the University of Utah, we have a saying: Imagine, then do. On U Rising, you’ll hear stories from our faculty, staff and students that bring those words to life. We'll share inspiring, innovative and impactful initiatives that are benefitting our community and the world. U Rising is hosted by Chris Nelson and Julie Kiefer.Chris, who has more than 26 years of experience in higher education and academic health care, is the chief university relations officer and secretary to the university. He has served six university presidents and dozens of senior leaders in health care and higher education, creating and executing strategies to help health care and higher education organizations advance their brand and philanthropic goals. He has bachelor of science degrees in political science and broadcast journalism and a master of public administration, all from the University of Utah. Julie is the associate director of science communications at University of Uta

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