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如果權(quán)益法,用份額,還是公允價(jià)嗎?
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在權(quán)益法下,長期股權(quán)投資初始計(jì)量是按照取得投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值的份額來確定。若初始投資成本大于應(yīng)享有份額,不調(diào)整;若小于,差額計(jì)入當(dāng)期損益并調(diào)整長期股權(quán)投資成本。不是簡單用份額或公允價(jià)值,而是兩者比較后確定。
2024 12/05 08:44
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2024 12/05 08:50
也就是說即使是同一控制下,只要是權(quán)益法核算也是看公充價(jià)值對吧
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2024 12/05 08:52
同學(xué)你好
對的
是這樣
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