因债务人财务困难,债权人对债务人作出让步的事项,这种交易称为债务重整。债务重整可能涉及债务人将其某项或某几项资产或权益股份转让给债权人以全部清偿某项债务。在这种情况下,通常的做法是将债务的帐面价值与所转让资产的帐面价值或转让权益股份的公允价值的差额部分确认为一项利得或损失。债务重整的另一种方式,可能涉及更改应付项目的某些条件,如降低利率、减少本金或延长偿付期限等,而将旧债变为新债。这种情况下的会计处理,其他国家 Due to the financial difficulties of the debtor, the creditor makes concessions to the debtor. Such a transaction is called debt restructuring. Debt restructuring may involve the debtor transferring one or more of its assets or equity shares to a creditor in full to settle a debt. In such cases, it is common practice to partially recognize the difference between the carrying amount of the debt and the carrying amount of the asset transferred or the fair value of the equity interest as a gain or loss. Another way of debt restructuring may involve changing some of the conditions payable for the project, such as reducing interest rates, reducing the principal or extending the maturities of repayments, to convert old debt into new debt. This case of accounting treatment, other countries