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【多选题】
非同一控制下企业合并,购买方对于企业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,下列会计处理方法正确的表述是( )A.
为体现谨慎性原则，不要确认为商誉
B.
应确认为商誉，控股合并情况下，该差额是指合并财务报表中应列示的商誉
C.
应确认为商誉，吸收合并情况下，该差额是购买个别财务报表中应确认的商誉
D.
商誉在确认以后，持有期间不要求摊销，每一会计年度末企业应当对其进行减值测试.
拍照语音搜题，微信中搜索"皮皮学"使用
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