421562397：回复舟舟老师 老师，这题就是按成本法确定吧，权益法下，比如付款3000，但是占有份额30%，对方所有者权益是,20000，这样的初始投资成本是3000？还是6000？

舟舟老师：回复421562397初始入账成本是3000，这是初始计量阶段 后面有后续计量，会调成6000

车晓迟：回复温雅老师 题目里没有说是免税合并，为什么我们要认为是免税合并？ 如果别人是应税合并，账面=计税基础，还产生差异吗？

温雅老师：回复车晓迟因为存在一个逻辑冲突 所以错了 没有说 就要考虑2个情况

随便陈情：回复陈诗晗老师 我是想问购买日列报的少数股东权益这个数是根据什么计算的？

陈诗晗老师：回复随便陈情直接根据购买日的公允价值*少数股东持股 比例

随便陈情：回复陈诗晗老师 那账面价值那部分怎么算，就是评估增值影响的少数股东权益怎么算？

陈诗晗老师：回复随便陈情增值部分*少数持股比例。

随便陈情：回复陈诗晗老师 老师，现在是这样的，这个账面价值对应的少数股东权益和实际账面报表的不一致，因为标的存在评估增值的事项，那请问这个权益要怎么算？我用账面本身的+评估增值的数值不对

陈诗晗老师：回复随便陈情权益是按增值后的净资产*各持股比例。 是的，账面+评估增值

随便陈情：回复陈诗晗老师 还有其他什么调整事项吗？比如增值的无形资产，固定资产递延所得税之类的，因为我用两个数计算加总之后不对

陈诗晗老师：回复随便陈情你是用净资产来处理。 就是总的调整后资产-调整后负债。 怎么可能对不上呢

眼睛大的黄蜂：回复小雯子老师 一揽子交易实现合并，同一控制与非同一控制如何进行会计处理

小雯子老师：回复眼睛大的黄蜂你好！具体可以看看这个内容！ https://wjrsbu.smartapps.cn/zhihu/article?id=88307400&isShared=1&_swebfr=1&_swebFromHost=vivobrowser&bdswankey=vivobrowser%3A%2F%2Fswan%2FoFx3nbdDN6GWF3Vb0Wh7EDBMBxRTTcfe%2Fzhihu%2Farticle%3Fid%3D88307400%26oauthType%3Dsearch%26searchParams%3D%257B%2522failUrl%2522%253A%2522https%253A%252F%252Fzhuanlan.zhihu.com%252Fp%252F88307400%2522%252C%2522logParams%2522%253A%2522pu%253D%2524pu%2526baiduid%253D%2524baiduid%2526tcreq4log%253D1%2526isAtom%253D1%2526cyc%253D1%2526clk_info%253D%257B%255C%2522tplname%255C%2522%253A%255C%2522wenda_abstract%255C%2522%252C%255C%2522srcid%255C%2522%253A%255C%252228420%255C%2522%252C%255C%2522ivkStatus%255C%2522%253A%255C%2522new_ivk_success%255C%2522%252C%255C%2522type%255C%2522%253A%255C%2522xcx%255C%2522%252C%255C%2522naType%255C%2522%253A%255C%2522%255C%2522%252C%255C%2522ivkSource%255C%2522%253A%255C%2522h5_schema%255C%2522%252C%255C%2522jumpType%255C%2522%253A%255C%2522xcx%255C%2522%252C%255C%2522jumpId%255C%2522%253A110%252C%255C%2522xcx_path%255C%2522%253A%255C%2522%2525252Fzhihu%2525252Farticle%2525253Fid%2525253D88307400%255C%2522%252C%255C%2522xcx_id%255C%2522%253A%255C%2522oFx3nbdDN6GWF3Vb0Wh7EDBMBxRTTcfe%255C%2522%252C%255C%2522xcx_from%255C%2522%253A%255C%25221081008700000000%255C%2522%257D%2526lid%253D7410855663335408305%2526l%253D1%2526t%253Diphone%2526ref%253Dwww_iphone%2526from%253D1020761f%2526order%253D1%2526w%253D0_10_%25E4%25B8%2580%25E6%258F%25BD%25E5%25AD%2590%25E4%25BA%25A4%25E6%2598%2593%25E5%25AE%259E%25E7%258E%25B0%25E5%2590%2588%25E5%25B9%25B6%252C%25E5%2590%258C%25E4%25B8%2580%25E6%258E%25A7%25E5%2588%25B6%25E4%25B8%258E%25E9%259D%259E%25E5%2590%258C%25E4%25B8%2580%25E6%258E%25A7%25E5%2588%25B6%25E5%25A6%2582%25E4%25BD%2595%25E8%25BF%259B%25E8%25A1%258C%25E4%25BC%259A%25E8%25AE%25A1%25E5%25A4%2584%25E7%2590%2586%2526tj%253Dwenda_abstract_1_0_10_l%2526src%253Dhttps%2525253A%2525252F%2525252Fzhuanlan.zhihu.com%2525252Fp%2525252F88307400%2522%257D%26useTpl%3D1