【摘要】 财政部发布的八项具体会计准则和《企业会计制度》,其中包括债务重组等在内的五项准则 ,是在先前颁布的准则基础上所做的修改 ,这五项会计准则的修改主要是针对其在实际应用过程中出现的一系列问题所做出的更多还原

【Abstract】 Early time of this year,Ministry of Finance issued eight specific Accounting Standards and Accounting Regulations for Businness Enterprises (ARBE). Rive accounting standards including debt restructuring were revised on the basis of the previous accounting standards.The five accounting standards were revised aiming at a series of problems come out in applications.更多还原