【摘要】 新修订的《企业会计准则———债务重组》的变化主要体现在:强化了为投资者服务的理念;几个重要概念实现了与国际惯例基本相同。对其变化的原因分析则表明:修订的原因主要在于以往的准则在几个方面存在缺陷,如公允价值的计量缺陷、收益确认缺陷等等。更多还原

【Abstract】 The new revised Enterprise Accounting Standards for Debt Restructuring shows changes in the following aspect: the idea for the investors has been strengthened;some important definitions are reaching unified with the international usage.The analysis indicated that disadvantages existing in the previous Standards caused this revision,such as disadvantages in measuring sound value,and disadvantages in income recognition.更多还原