摘要
2007年是我国财政部2006年颁布的新会计准则体系实施的第一年,其中债务重组准则的实施运用备受关注。本文在分析债务重组准则变革的基础上,以沪市96家ST公司①2007年年报资料为依据,重点对新债务重组准则的实施效果及其产生的影响进行了相关的探讨。
2007 is the first year for 2006 accounting standards to implement; one of the focuses among these standards is debt restructuring standard. This paper analyzes the reform of debt restructuring standard. Based on it, according to the 2007 annals of ST Listed Companies at ShangHai stock exchange, this paper discusses the implementation effect and influences of debt restructuring standard.
出处
《中央财经大学学报》
CSSCI
北大核心
2008年第9期93-96,共4页
Journal of Central University of Finance & Economics
关键词
债务重组
会计准则
变革
实施
Debt restructuring Accounting standard Reform Implementation
