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财政部颁布的《企业会计准则——债务重组》中规定了以资产清偿债务、债务转为资本、修改其他债务条件和以上三种方式的组合共四种债务重组方式。其中以修改其他债务条件进行债务重组的,债务人应将重组债务的账面价值减记至将来应付金额,减记的金额作为债务重组收益,计入当期损益。根据上述规定,进行债务重组的债务人在账务处理时不需要考虑债务的时间价值,只需将债务的终值——将来应付金额和债务的现值——重组债务的账面价值进行直接比较,以确认债务重组收益。笔者认为,上述处理不够严谨,企业在采用修改其他债务条件进行债务重组时,应考虑货币的时间价值。那么,在考
The “Accounting Standards for Business Enterprises - Debt Restructuring” promulgated by the Ministry of Finance stipulates a total of four debt restructuring methods of liquidating debts from assets, converting debt to capital, modifying other debt conditions, and a combination of the above three methods. Where the debts are reorganized under the condition of modifying other debts, the debtor shall write down the book value of the restructured debts to the amount payable in the future, and the amount written off shall be recorded as income from debt restructuring into the current profits and losses. According to the above provisions, the debt restructuring of the debtor does not need to consider the time value of the debt in the accounting treatment, only the final value of the debt - future payables and the present value of debt - the book value of debt restructuring directly, To confirm the debt restructuring income. The author believes that the above-mentioned treatment is not rigorous enough. Enterprises should consider the time value of money when adopting other debt restructuring conditions for debt restructuring. Well, in the test