问题已解决
老師 這個屬于成本法還是權(quán)益法
FAILED
FAILED
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您好,這個是屬于成本法的了
2023 08/22 10:38
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2023 08/22 10:39
那老師 這個就屬于非同控吧 非同控就是付出對價的公允價值 這個就不包含商譽是吧
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2023 08/22 10:39
能麻煩你給我講一下這個題嗎
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2023 08/22 10:43
對,但是這個有手續(xù)費100,這個也需要沖資本公積
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2023 08/22 10:45
你能詳細(xì)的講一下嗎 這個是非同控所以就不包含商譽 如果要是同控就是賬面價值的份額加上商譽對嗎 我沒太明白
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2023 08/22 10:55
你現(xiàn)在具體不理解的是哪個?
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2023 08/22 10:58
具體從哪看出來是非同控呢是A持有乙公司80% 付出對價這里看嗎 然后什么情況下涉及商譽呢
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2023 08/22 10:59
你看啊,甲公司和乙公司的控股股東簽訂的協(xié)議,然后沒有說甲公司和乙公司之間有關(guān)聯(lián)關(guān)系,這種的話就非同控,如果他倆之間有聯(lián)系就是同控,商譽的話,是合并報表考慮的
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2023 08/22 11:06
那不是有說被合并所有者權(quán)益在最終控制方合并財務(wù)報表賬面價值的份額+最終控制方收并被合并方而形成的商譽
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2023 08/22 11:09
這個是合并報表的確認(rèn)的商譽的意思
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2023 08/22 11:13
那就是同控唄
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2023 08/22 11:19
不是,是非控股,但是商譽,雖然非同控有,但是不體現(xiàn),他只有在合并報表層面才單獨體現(xiàn)
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2023 08/22 14:52
老師 我要給對方開6萬的發(fā)票 標(biāo)黃的應(yīng)該怎么分呢
FAILED
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2023 08/22 14:55
這個圖片打不開,是啥情況?。亢蜕线叺念}目是一個發(fā)票嗎還是?你上午的圖片可以打開
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2023 08/22 14:56
老師 現(xiàn)在能打開嗎
FAILED
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2023 08/22 14:59
還是打不開?現(xiàn)在只能看到你上午發(fā)的那個題目
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