EPISODE · Aug 4, 2026 · 11 MIN
注册会计师综合一 债务重组04 债权人受让抵债资产核算
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】穿透债权人视角的资产接收账本——金融资产优先计量权、非金融资产成本分摊逻辑，以及2026年新规下估值差异递延处理的致命陷阱。 【核心案例】放弃1000万债权换回800万股票，200万差额去哪了？非上市公司股权估值差额为何必须递延？3400万总代价=1400万金融资产+700万设备+1300万存货，合同生效日vs交割日的50万时间魔法？持有待售类别为何进资产减值损失而非投资收益？
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注册会计师综合一 债务重组04 债权人受让抵债资产核算
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