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【多选题】
非同一控制下的企业合并购买方在编制合并财务报表时，对合并成本与合并中取得的被购买方可辨认净资产公允价值份额的差额的处理，下列说法中正确的有（）。A.
购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉
B.
购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认其他综合收益
C.
购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为其他综合收益
D.
购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额，首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核，经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的，其差额应当期损益
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A.
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