问题已解决
老師,這個(gè)入賬價(jià)值為什么不是12000*80%?
FAILED
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雙方?jīng)]有關(guān)聯(lián)關(guān)系,不是同一控制,所以不是你說的份額作為長投,而是按付出對(duì)價(jià)的公允價(jià)值作為長投成本
2022 06/27 14:52
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2022 06/27 14:54
12000是公允價(jià)值啊,為什么不能按公允呢?
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2022 06/27 15:07
非同一看你付出對(duì)價(jià)的公允,不是看被投資單位的公允價(jià)值。
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2022 06/27 15:10
不是同控看凈資產(chǎn)賬面價(jià)值,非同控 看公允的嗎 ?
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2022 06/27 15:19
同一控制是看凈資產(chǎn)賬面價(jià)值,但是非同一看付出的公允,不是看被投資單位的公允
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2022 06/27 16:40
那這題不是都按公允乘以份額嗎
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2022 06/27 17:32
你說的不是企業(yè)合并,是合并之外的長投,長投初始投資成本和份額比較,二者較高者作為入賬價(jià)值。
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