注册会计师综合一长投和合营安排21 权益法转公允价值

本期主题】拆解权益法转换为公允价值计量的完整知识脉络——"整体清盘再买入"的底层逻辑、其他综合收益与资本公积的全额结转规则，深度解析非交易性权益工具投资产生的OCI与设定受益计划净负债变动产生的OCI在结转路径上的致命差异。【核心案例】为什么30%股权降至15%必须假装全部卖掉再按公允价值买回？整体账面价值3200万（成本2600万+损益调整300万+OCI200万+资本公积100万）与对价1800万+剩余公允价值1800万=3600万之间差额400万如何分解？来源于非交易性权益工具的200万OCI为何必须转入留存收益绝不能进投资收益？

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注册会计师综合一长投和合营安排21 权益法转公允价值

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