EPISODE · Aug 1, 2026 · 18 MIN
注册会计师综合一 债务重组01 债务重组准则判定与财税实务
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】拆解债务重组准则的核心判定逻辑——从"让步观"到"重组观"的本质转变，深度解析权益性交易的识别陷阱、修改条款的现值损益计算，以及会计"一锅端"与税法"两步走"的财税博弈。 【核心案例】为什么银行提高违约贷款利率仍是债务重组？母公司豁免子公司债务为何不能确认收益？三年后强制回购的"债转股"为何是明股实债？债务展期三年为何账面瞬间缩水1400万？以资抵债时会计400万收益 vs 税法400万应税所得的致命差异？
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注册会计师综合一 债务重组01 债务重组准则判定与财税实务
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