来自：ACCA > SBR 2020-06-09 20:23
您好，关于分步收购里面，第二次购买中，the difference between the consideration transferred and the amount of the reduction in the NCI is included as an adjustment to equity。BPP练习题8题的答案中把这部分是放在consolidate R. E里，但是15题却没有呢
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