【摘要】 "旧准则"在规范债务重组会计核算中曾经起到过重要的作用,但在实际执行中也出现了许多问题。为了规范证券市场的发展,维护社会经济秩序,财政部于2001年发布实施了《企业会计准则一债务重组》,对债务重组的有关内容作了修改。本文就此作一些浅显的探讨。更多还原

【Abstract】 The old "Standard of Debt Restructuring"has played an important role in regulating the accounting treatment,but many problems have occurred in making use of it.In order to prescribe the development of the Securities Market and safeguard the social economic order,the Ministry of Finance Peoples Republic of China promulgated"Accounting Standard for Business Enterprises:Debt Restructuring" and revised contents concerned of debt restructuring.The article has discussed this question.更多还原