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老師:打擾你了,麻煩問(wèn)一下形成控制了,原金融資產(chǎn)是按222或是210
FAILED
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你好,你這里按公允價(jià)值222
2022 10/05 22:26
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2022 10/06 07:41
同一控制金融資產(chǎn)也是按最新公允嗎
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陳詩(shī)晗老師 
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2022 10/06 11:02
是的,因?yàn)槟@是金融資產(chǎn)轉(zhuǎn)長(zhǎng)投,跨界了
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2022 10/06 11:06
同一控制下,以持股比例計(jì)算的合并日應(yīng)享有被合并方所有者權(quán)益在最終控制方合并財(cái)務(wù)報(bào)表中的賬面價(jià)值份額 非同一控制才算跨界吧
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陳詩(shī)晗老師 
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2022 10/06 11:10
對(duì)于金融資產(chǎn)轉(zhuǎn)長(zhǎng)期都是屬于跨界的。
只是長(zhǎng)期股權(quán)投資的成本是按合并報(bào)表層面賬面凈資產(chǎn)份額確定
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2022 10/06 11:25
“同一控制”下企業(yè)合并
從交易性金融資產(chǎn)變成長(zhǎng)投,是不是
借:長(zhǎng)期股權(quán)投資【最終控制方合并報(bào)表份額賬面價(jià)值】
貸:交易性金融資產(chǎn)【賬面價(jià)值】
公允價(jià)值變動(dòng)【賬面價(jià)值】
(加其的比如存貨 無(wú)形資產(chǎn)等的《賬面價(jià)值》)
你說(shuō)的這個(gè)公允是什么時(shí)候用呢
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陳詩(shī)晗老師 
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2022 10/06 12:04
不好意思,這里我給你說(shuō)錯(cuò)了
剛核實(shí)了教材
同一控制,你這里金融資產(chǎn)也是看210
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