问题已解决
關(guān)于長期股權(quán)投資的初始入賬成本中級考試會考到商譽嗎?
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學員您好,是的,會的合并報表時會考的
2023 02/15 20:50
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2023 02/16 11:02
怎樣計算這個商譽呢
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2023 02/16 11:16
同學您好,商譽=初始投資時點的投資成本-投資時點子公司可辨認凈資產(chǎn)的公允價值×持股比例。
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2023 02/16 11:20
這是權(quán)益法下的還是成本法下的計算方法?
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2023 02/16 11:22
子公司那應(yīng)該是成本法的吧?那是同一控制還是非同一控制?
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2023 02/16 11:42
同學您好,是非同一控制
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2023 02/16 13:05
同一控制不會產(chǎn)生商譽嗎?還有重大影響和共同控制也不會產(chǎn)生商譽嗎?
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2023 02/16 13:55
是的沒錯, 是這樣的
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2023 02/16 14:00
商譽是需要投資方確認的嗎?會計分錄怎么做?
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2023 02/16 14:17
這種情況 ,不需要進行單獨的賬務(wù)處理的包函在投資成本里
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2023 02/16 15:32
這是商譽是正值的時候,如果是負值呢?
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2023 02/16 15:45
負值的情況學界還沒有研究清楚,也不會考的
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