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2006年的债务重组准则中重新引入了公允价值的应用,这一变化也引起了众多关注。本文以上市公司应用债务重组实现扭亏为盈的现实情况分析公允价值应用带来的经济后果,进一步分析了原因,并提出了相应的建议。
The 2006 debt restructuring guidelines reintroduced the application of fair value. This change has also attracted a great deal of attention. This paper analyzes the economic consequences brought by the application of fair value based on the real situation of listed companies applying debt restructuring to turn losses into profits, analyzes the reasons further and puts forward corresponding suggestions.