注册会计师会计固定资产05 盘盈与弃置义务

【本期主题】拆解固定资产初始计量的两大极端场景——盘盈固定资产的前期差错修正机制、存在弃置义务资产的现值确认与利息滚雪球效应，深度解析物上代位性、所得税递延与时间价值的跨时空博弈。【核心案例】年终盘盈千万设备能否计入当期利润？核电站30年后拆除费如何在第一天入账？预计负债减少为何同步扣减固定资产成本？退役后环保标准提高负债变动如何处理？

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注册会计师会计固定资产05 盘盈与弃置义务

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