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负商誉是否确认为营业外收入

更新时间: 2020-10-04 00:00:00     

非同一控制下企业合并有两种方式,吸收合并,控股合并,当初始投资成本大于享有被投资单位净资产公允价值份额的时候,对于吸收合并,在个别财务报表里确认商誉在借方,对于控股合并,在合并财务报表中确认商誉,在借方当初始投资成本小于享有被投资单位净资产公允价值份额的时候,对于吸收合并,在个别财务报表里确认营业外收入在贷方,对于控股合并,在合并财务报表中调整留存收益。

关键词: 商誉 是否 确认 营业 收入

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