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非同一控制,長(zhǎng)期股權(quán)投資的付出對(duì)價(jià)小于在被投資方所占的份額 計(jì)入什么科目
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你好,如果是權(quán)益法計(jì)入營(yíng)業(yè)外收入
2019 12/13 19:57
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2019 12/13 20:00
老師,是成本法下呢
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2019 12/13 20:02
你好,成本法下不進(jìn)行比較,按實(shí)際支付的對(duì)價(jià)計(jì)入長(zhǎng)投的成本。
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2019 12/13 20:21
同一控制下會(huì)計(jì)入資本公積,是嗎
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2019 12/13 20:24
你好,是的,計(jì)入資本公積
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2019 12/13 20:25
非同一控制下,不用管嗎?
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2019 12/13 20:30
你好,個(gè)別報(bào)表下,非同一控制不需要考慮對(duì)價(jià)與份額
合并報(bào)表中,正商譽(yù)確認(rèn)商譽(yù),負(fù)商譽(yù)確認(rèn)營(yíng)業(yè)外收入
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