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shang yu jian zhi zai ge bie bao biao yu he bing bao biao de xian jie chu li
Author(s): 
Pages: 39-43
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  商誉减值个别报表合并报表衔接处理;
Abstract: 个别报表中商誉减值体现在长期股权投资减值项目中,在合并报表中以购买日确定的商誉为基础单独对商誉进行减值测试,企业会计准则及其解释未将两者结合起来。在长期股权投资与被合并方资产组可收回金额一致的基础上,探析个别报表和合并报表商誉减值的衔接处理对于弥补会计准则的缺漏、提供实务操作规范具有较强的现实意义。
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