问题已解决
這個(gè)債務(wù)減免債務(wù)人是計(jì)入營(yíng)業(yè)外還是其他收益呢
FAILED
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同學(xué)你好
計(jì)入其他收益哈,新準(zhǔn)則下債務(wù)重組不會(huì)確認(rèn)營(yíng)業(yè)外收入的,
2023 08/30 16:16
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2023 08/30 16:56
是沒(méi)造成實(shí)質(zhì)性修改的話就計(jì)入其他收益嗎
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2023 08/31 09:27
債權(quán)人計(jì)投資收益,因?yàn)閼?yīng)收賬款為金融資產(chǎn),債權(quán)人付出資產(chǎn)有金融資產(chǎn)差額計(jì)入投資收益,債務(wù)人用于償債的是金融資產(chǎn),那么差額就計(jì)入投資收益,如果償債的是其他資產(chǎn)(固定資產(chǎn)、存貨、無(wú)形資產(chǎn)等反正只要不是金融資產(chǎn),那么差額就計(jì)入其他收益,如果償還的是金融資產(chǎn)和其他資產(chǎn)(混合類),那么差額計(jì)入其他收益,現(xiàn)在不涉及需要計(jì)入營(yíng)業(yè)外收入的項(xiàng)目了
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