注册会计师综合一长投和合营安排23 丧失控制权损益

【本期主题】拆解成本法转换为公允价值计量的完整知识脉络——个别报表"切割点结算"与合并报表"持续计算净资产+商誉注销"的双重坐标系，深度解析同一笔交易在两张报表上产生400万利润差额的消失之谜。【核心案例】为什么卖掉90%股权套现5500万、剩余10%公允价值600万，个别报表确认投资收益1100万（1000万+100万），合并报表却只有700万？持续计算净资产4900万（原4500万+累计利润400万）与历史成本4500万之间400万差额为何必须加回成本端？500万商誉为何必须跟着控制权一起注销？

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注册会计师综合一长投和合营安排23 丧失控制权损益

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