摘要
财政部的1998年、2001年、2006年的企业会计准则对债务重组计量的规定由公允价值到账面价值再回归公允价值。文中集中介绍并对比这三代准则对债务重组的会计处理的规定,重点从公允价值的计量特点入手逐一论证分析其应用于债务重组的合理性,并从实际计量和财务报告方面提出了个人的几点建议。
Debt restructuring Accounting standard for business enterprises promulgated by the Ministry of Finance in 1998,2001 and 2006 regulate to use fair value,book value and fair value respectively.The thesis mainly introduces and compares the different regulations of debt restructuring in the Accouting standards of three generations,focusing on the rationality of each usage from the characteristics of accountability and also states some personal recommandations from the aspect of accouting pratices and financial statements.
出处
《物流工程与管理》
2013年第11期133-135,共3页
Logistics Engineering and Management
关键词
债务重组
公允价值
企业会计准则
分析
debt restructuring
fair value
accounting standard for business enterprises
analysis
