EPISODE · Jun 23, 2026 · 24 MIN
中级会计实务 或有事项09 重组预计负债确认
【本期主题】 拆解重组事项预计负债的确认时点与计量边界——"详细正式计划+对外公告"双重铁律防止利润蓄水池，"直接支出过滤网"区分买棺材的钱与买奶粉的钱。【核心案例】 董事会秘密决议关闭W工厂，遣散费2000万、转岗培训50万、租赁违约金300万，为何公告前一分负债都不能确认？2020年12月31日公告后，培训费（未来铺路）被剔除，仅确认应付职工薪酬2000万+预计负债300万=2300万；设备转移费vs资产减值，为何后者走减值准则不走预计负债？
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中级会计实务 或有事项09 重组预计负债确认
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