注册会计师综合一长投和合营安排19 非同控权益法转成本法

【本期主题】拆解非同一控制下权益法转换为成本法的完整知识脉络——个别报表"账面加公允"与合并报表"公允加公允"的口径差异，深度解析原股权公允价值与账面价值差额在合并层面的投资收益确认与商誉计算陷阱。【核心案例】为什么25%股权账面1000万+新增75%股权5000万=个别报表6000万正确，但合并报表必须用1500万（原股权公允价值）+5000万=6500万？迷糊会计算出的商誉200万与真实商誉700万之间500万差额从何而来？同一控制下是否适用"先卖后买"逻辑？

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注册会计师综合一长投和合营安排19 非同控权益法转成本法

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