按照会计准则:一旦商誉发生减值,会直接减少当期利润,并且损失在以后年度不可以转回。由商誉减值引起当期利润大幅下滑的例子已经屡见不鲜。 根据wind的数据,2018年A股市场上有885家公司发生了商誉减值损失 ...
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