投資と資本の相殺消去とは、連結手続において、親会社の子会社に対する投資とこれに対応する子会社の資本を相殺消去し、消去差額が生じた場合には当該差額をのれん（又は負ののれん）として計上する一連の処理をいいます。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
