合并价差是否要摊销,如何摊销,《合并会计报表暂行规定》没有提及,本文对此谈谈自己的看法。一、合并价差应当摊销本文认为,合并价差应当摊销,不能老挂在账上。第一,若不摊销,每年都得编制抵销分录,给会计人员增添了许多工作量。第二,《投资会计准则》规定对股权投资差额要进行摊销,股权投资差额在合并报表上反映为合并价差,因此合并价差也应当摊销。第三,合并价差主要包括两部分,一部分是商誉,商誉是要摊销的;另一部分是公允价值 Whether the spread should be amortized and how to be amortized is not mentioned in the Interim Provisions on Consolidated Accounting Statements. This article discusses my own views. First, the merger spread should be amortized This paper believes that the merger spread should be amortized, can not always hang on the account. First, if they are not amortized, they must be prepared offset each year, adding a great deal of workload to the accountants. Second, the “Investment Accounting Standards” stipulates that the equity investment difference shall be amortized. The difference of equity investment shall be reflected in the consolidated financial statements as the consolidated financial statements. Therefore, the combined financial spreads should also be amortized. Third, the merger spread mainly includes two parts, one is goodwill, the goodwill is amortized; the other is the fair value