是合并价差，还是商誉杨印宝《合并会计报表暂行规定》（以下简称《规定》）中规定：当母公司对子公司权益性资本投资数额与子公司所有者权益中母公司持有的份额不一致时，其差额（以下简称＂差额＂）作为合并价差处理。对于发生的合并价差，在合并资产负债表中以＂合并价... Is the merger spread, or goodwill Yang Yinbao “Interim Provisions on Consolidated Financial Statements” (hereinafter referred to as the “Regulations”) stipulates: When the amount of parent company’s equity capital investment in subsidiary and the parent company’s owner’s equity in the subsidiary company is inconsistent At that time, the difference (hereinafter referred to as the “balance”) is treated as a merger spread. For the consolidated price difference that occurred, in the consolidated balance sheet with "merger price...