EPISODE · Aug 5, 2026 · 16 MIN
注册会计师综合一 债务重组05 债转股与修改条款
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】代入债权人谈判桌的财务抉择——债转股时放弃债权公允价值的定价逻辑，以及修改条款时"碎纸机"与"红笔修补"两条路径的现值博弈。 【核心案例】100万债权缩水至60万公允价值，40万差额为何必须当期计入投资收益？旧合同进碎纸机 vs 红笔涂改原合同，为何导致完全不同的会计命运？展期降息后用原实际利率8%而非市场新利率6%折现的屏蔽干扰逻辑？律师费为何资本化摊销而非当期费用？
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注册会计师综合一 债务重组05 债转股与修改条款
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