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由于在非同一控制下的控股合并中母公司长期股权投资初始投资成本与子公司净资产的公允价值、子公司净资产账面价值之间往往不一致,在编制合并报表时抵消母公司长期股权投资与子公司所有者权益项目时往往会出现合并差额。本文主要就合并差额的形成原因、会计处理等进行分析。
As the initial investment cost of the long-term equity investment of the parent company and the fair value of the net assets of the subsidiary in the controlling merger not under the same control are often inconsistent, the book value of the net assets of the subsidiaries are often inconsistent. When preparing the consolidated financial statements, the long-term equity investment of the parent company and Subsidiaries’ equity items are often combined with the difference. This article mainly analyzes the reasons for the formation of the merger difference, accounting treatment and so on.