EPISODE · Apr 18, 2026 · 19 MIN
注册会计师综合一 长投和合营安排08 赚十亿为何记零
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解长期股权投资成本法的完整知识脉络——"收益滞后、风险前置"的谨慎性原则、子公司盈利10亿母公司账面记零的会计谜团、成本法与权益法的报表撕裂感，深度解析跨越重大会计界限时金融工具准则的豁免规则与特殊主体处理。【核心案例】 为什么子公司年赚10亿，母公司个别报表投资收益却记零？VC机构持股40%有重大影响为何必须适用FVTPL而非权益法？成本法下"迟钝"的账面如何防范母公司操纵子公司分红粉饰利润？合并报表层面成本法转权益法的调整逻辑是什么？
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注册会计师综合一 长投和合营安排08 赚十亿为何记零
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