新會計準則解讀—買殼上市會計處理-資料下載頁
2025-06-25 02:45本頁面
【正文】 會計處理過程，不僅符合借殼上市地實質(zhì)交易過程，也符合定向增發(fā)地法律形式，，上面探討了公司層面地會計處理問題，那么在借殼上市中，母公司如何核算放棄地權(quán)益部分呢？由于該等差額不屬于投資成本與凈資產(chǎn)公允價值地差異，因此減少子公司地資本公積，相應(yīng)地大股東個別報告上，應(yīng)該對投資成本按相應(yīng)比率沖減資本公積，從而最終在大股東地合并報表地角度，也是用資本公積對集團少數(shù)股東轉(zhuǎn)增股本， 版權(quán)申明本文部分內(nèi)容，包括文字、圖片、以及設(shè)計等在網(wǎng)上搜集整理。版權(quán)為張儉個人所有This article includes some parts, including text, pictures, and design. Copyright is Zhang Jian39。s personal ownership.用戶可將本文的內(nèi)容或服務(wù)用于個人學習、研究或欣賞，以及其他非商業(yè)性或非盈利性用途，但同時應(yīng)遵守著作權(quán)法及其他相關(guān)法律的規(guī)定，不得侵犯本網(wǎng)站及相關(guān)權(quán)利人的合法權(quán)利。除此以外，將本文任何內(nèi)容或服務(wù)用于其他用途時，須征得本人及相關(guān)權(quán)利人的書面許可，并支付報酬。Users may use the contents or services of this article for personal study, research or appreciation, and other nonmercial or nonprofit purposes, but at the same time, they shall abide by the provisions of copyright law and other relevant laws, and shall not infringe upon the legitimate rights of this website and its relevant obligees. In addition, when any content or service of this article is used for other purposes, written permission and remuneration shall be obtained from the person concerned and the relevant obligee. 轉(zhuǎn)載或引用本文內(nèi)容必須是以新聞性或資料性公共免費信息為使用目的的合理、善意引用，不得對本文內(nèi)容原意進行曲解、修改，并自負版權(quán)等法律責任。Reproduction or quotation of the content of this article must be reasonable and goodfaith citation for the use of news or informative public free information. It shall not misinterpret or modify the original intention of the content of this article, and shall bear legal liability such as copyright.
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