摘要
财政部新发布的会计准则中 ,企业债务重组准则与旧的比较 ,在重组定义和方式上 ,在关于债务人、债权人的会计处理和债务重组信息披露等方面都作了适当的修订。文章着重论述了这些修订对规范企业债务重组交易 ,保证企业会计信息的准确性具有的意义以及对企业尤其是上市公司的影响。
On the Accounting standards newly issued by the Ministry of Finance, there are some aspects revised such as definition and way of restructure, the Accounting process of debtor and Creditor and the information disclosure of debt restructure etc, comparing with the Corporate debt restructuring in old Standards which was of issued in 1998. The revision to the standards was of momentous significance for standardizing the transaction of business debt restructuring and ensuring the accuracy of business accounting information. This paper attempts to compare and analyze the standards between the former and the later, illustrate the influence of the newly standards to enterprises, especially to the listed company.
