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修订后的《债务重组会计准则》(以下简称新准则)规定了5种重组方式,第四种为修改其他债务条件,这一重组方式最为显著的特点就是原有债务(债权)在重组后得以继续存在,因此准则除了应当规定重组日的会计核算外,还必须考虑重组债务(债权)在其存续期间如何进行会计处理。新准则根据重组债务(债权)账面价值与将来应付(应收)金额的比较结果不同,分别作出了规定。其中
The revised “debt restructuring accounting standards” (hereinafter referred to as the new standard) provides for five kinds of restructuring, the fourth is to modify other debt conditions, the restructuring of the most prominent feature is the original debt (debt) after the reorganization to Therefore, in addition to the accounting standards for the reorganization day, the guidelines must also consider how to deal with the restructured debts (claims) during their existence. The new standard sets out separate requirements based on the comparison of the book value of debt restructuring (debt) with the future amount due (receivable). among them