注册会计师综合一长投和合营安排07 长投成本法与权益法底层逻辑

【本期主题】拆解长期股权投资后续计量的完整知识脉络——成本法（防操纵机制）vs权益法（经济实质联动）、初始成本调整（正负商誉）、公允价值滤镜、内部交易损益抵消，深度解析风投机构跨界适用金融工具准则的特殊规则与被动稀释导致的内涵商誉结转。【核心案例】为什么对子公司100%控制用"佛系"成本法（锁抽屉），而对联营企业20%重大影响却用"敏感"权益法（联动账户）？VC机构持股40%却为何必须适用FVTPL而非长期股权投资权益法？投资方1800万成本商品2400万卖给联营企业，为何600万利润中20%要抵消（左口袋掏右口袋）？被动稀释从40%降至32%，账面上如何悄悄完成一次"内涵商誉变现"？

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注册会计师综合一长投和合营安排07 长投成本法与权益法底层逻辑

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