问题已解决
“A和B企業(yè)不存在關(guān)聯(lián)方,A以10萬取得B的70%的的股權(quán)”。這是屬于企業(yè)合并的“非同一控制下”的企業(yè)合并嗎?如果屬于,那計算初始投資成本是不是以“公允價值+相關(guān)稅費”?
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你好同學(xué),這種情況是屬于非同一控制下企業(yè)合并,
初始投資成本是以取得股權(quán)支付的對價,也就是“公允價值+相關(guān)稅費
2023 03/11 23:44
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2023 03/11 23:53
為什么不是12000×70%
FAILED
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2023 03/12 00:00
持有70%的控制權(quán),那是不是應(yīng)該是成本法,成本法下的初始投資成本應(yīng)該是賬面價值
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2023 03/12 00:00
同學(xué),以發(fā)現(xiàn)股票作為對價,按照股票公允價值計量長投成本,也就是4.5*2000
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2023 03/12 00:01
長投成本4.5*2000與被購買方可辨認凈資產(chǎn)份額12000*0.7的差額為商譽
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