摘要
债务重组是企业经常遇到的问题,正确处理该类问题对会计信息的真实性、可靠性具有重要意义。本文通过阐述新准则下债务重组的基本特征,从债务重组的三种方式出发,同时结合案例加以论述,探讨了新准则下企业债务重组的相关会计处理。
Debt restructuring is a problem that modern enterprise often encounters,thus the proper accounting practice of this is very important for the accuracy and reliability of the accounting information.This paper elaborates the essential features of debt restructuring under the new accounting standards firstly,then discusses the relative accounting practice for debt restructuring under the new standards with examples,with the three debt restructuring ways as the start.
出处
《武汉船舶职业技术学院学报》
2011年第6期63-66,共4页
Journal of Wuhan Institute of Shipbuilding Technology
关键词
债务重组
会计处理
新准则
debt restructuring
accounting practice
new accounting standards
