中级会计实务金融资产和金融负债14 债权投资减值与提前出售

【本期主题】拆解债权投资的减值提取与未到期出售——信用风险防波堤、减值恢复封顶、临别体检机制、终止确认清算。【核心案例】债务人快破产，为何只能堆沙袋不能拆房子？计提200万减值后收回800万，15万差额如何兜进信用减值损失？急用钱折价出售，为何要先做最后一次减值测试？

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中级会计实务金融资产和金融负债14 债权投资减值与提前出售

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