EPISODE · Aug 7, 2026 · 21 MIN
注册会计师综合一 债务重组07 债转股与修改条款核算
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】破局债务人资本运作的两大路径——债转股时权益工具公允价值优先的定价锚点，以及修改条款时实质性修改vs非实质性修改的终止确认分水岭。 【核心案例】发行股票公允价值800万抵1000万旧债，200万差额为何进投资收益而非营业外收入？非上市公司股权无法估值时为何退而求其次用债务公允价值？利率从8%降到5%且延期两年，为何旧债必须"死亡"新生儿债务按公允价值入账？仅延期3个月为何旧债"续命"用原利率折现？律师费揉进负债账面价值慢慢摊销的配比原则？
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注册会计师综合一 债务重组07 债转股与修改条款核算
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