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(四)何时清偿债务根据FASB-76的条款,在以下几种情况下,为了财务报告的目的,应该考虑清偿债务: 1.债务人向债权人还清债务之日或债务人在公开证券市场赎回债务之日。 2.债务人在法律上被免除首要债务人责任之日,并且,债务人有可能在日后不致作为债务担保人而付款。根据FASB-76的这一条款,它并不问债务人是否付清全部债务。注:FASB-76的这一条款包括这样的情况,即债务人在法律上免除了首要债务人的责任。但同时又同意保留对同一债务的次要责任。
(D) when to pay off the debts Pursuant to the terms of FASB-76, the debts should be considered for financial reporting purposes in the following cases: 1. The debtor shall pay off the debts to the creditors or the debtor redeems in the public securities market The date of the debt. 2. The debtor is legally exempt from the liability of the prime debtor, and the debtor may not be liable to pay as a guarantor of debt in the future. According to this article of FASB-76, it does not ask whether the debtor pays off all its debts. Note: This provision of FASB-76 includes the situation where the debtor legally exempts the primary debtor. But at the same time agreed to retain the secondary responsibility for the same debt.