摘要
当前,在《债务重组准则》实施过程中存在着公允价值的运用、重组收益及"财务困难"的界定等问题。其解决对策是:加强证劵监管部门对上市公司的监管;对债务重组准则进行完善;规范关联交易披露;优化内部会计环境;建立相应的独立中介机构;提高会计人员综合素质,尽快适应新准则。
Currently, there existed some problems of application of fair value, restructuring profits and ＂financial difficulty＂ in the proeess of Debt Restructuring Standard. The solution is to strengthen supervision of stock management department on listed company, to improve debt restructuring standard, to regulate the disclosure of connected transaction, to optimize internal accounting environment, to build independent intermediary agents, and to increase comprehensive quality of accounting personnel to adapt to the new standard.
出处
《商业经济》
2009年第24期46-47,72,共3页
Business & Economy
关键词
新债务重组准则
公允价值
债务重组收益
new debt restructuring standard, fair value, debt restructuring profits
