注册会计师综合一财务报告及合并报表16 识破合并报表的会计幻觉

【本期主题】拆解合并报表特殊交易中"其他特殊交易"的跨准则联动——借款费用资本化（穿透实收资本外衣）、投资性房地产打回固定资产（自用本质还原）、金融工具权益突变负债（明股实债卸妆），深度解析集团视角与个别报表结果不一致时的终极调整法则。【核心案例】母公司借钱注资子公司建大楼，合并报表为何必须利息资本化？子公司大厦租给集团内兄弟企业，合并报表为何必须降为固定资产并补提折旧？子公司发行永续债个别报表列权益，合并报表为何少数股东权益必须突变为金融负债？内部天价租金的虚高利润如何挤水分？递延所得税连锁反应？

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注册会计师综合一财务报告及合并报表16 识破合并报表的会计幻觉

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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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