项　　目原准则修订后的准则债务重组的定义　　原准则规定 ,债务重组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法院的裁定作出让步的事项。　　修订后的准则规定 ,债务重组指债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事 The original principle of the project revised guidelines The definition of debt restructuring The original principle, debt restructuring refers to the debtor in case of financial difficulties, creditors in accordance with its debtor agreement or the court made the concession matters. The revised standard provides that debt restructuring refers to the creditors in accordance with its agreement with the debtor or court ruling agreed to the debtor to modify the debt conditions