公允价值的影响体现在如下会计事项中:一、债务重组债务重组是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。按修订前的准则,债务人与债权人进行债 The impact of fair value is reflected in the following accounting matters: I. Debt restructuring Debt restructuring refers to the obligor’s concession in accordance with the agreement reached by the debtor or the court’s decision in the event of financial difficulties of the debtor. According to the pre-revision guidelines, debtors and creditors carry out their debts