注册会计师会计总论05 识破名股实债背后的会计实质

【本期主题】拆解"实质重于形式"原则的X光透视能力——租赁资产使用权（法律所有权vs实质控制）、收入确认（发票开具vs控制权转移）、明股实债（抽屉协议vs固定回报）、永续债（法律债券vs权益实质）、票据贴现（负追索权vs质押贷款）、控制权判定（持股比例vs实质话语），深度解析商业包装的"卸妆水"逻辑。【核心案例】为什么航空公司10年租赁飞机必须确认使用权资产？甲公司增资乙公司但"2年后8%固定收益回购"是明股实债？永续债"无到期日+可递延利息"为何确认为权益？负追索权票据贴现为何不能终止确认？48%持股+分散散户=实质控制的边界？

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注册会计师会计总论05 识破名股实债背后的会计实质

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