注册会计师综合一长投和合营安排13 权益法内部交易与业务认定

【本期主题】拆解权益法下内部交易损益调整的完整知识脉络——存货与固定资产/无形资产的不同"挤水分"节奏、构成业务投出或出售的特别豁免，深度解析投入、加工处理过程和产出三要素对业务认定的决定性作用。【核心案例】为什么存货当年卖多少抵多少、以后年度加回，固定资产却要先全额抵减再加回当年折旧部分？7月投入使用的设备当年折旧只能算5/12？投出整条生产线（构成业务）为何直接全额确认利得无需抵消？不构成业务时如何被打回原形按资产处理？

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注册会计师综合一长投和合营安排13 权益法内部交易与业务认定

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