关于新《企业会计准则--债务重组》的几点看法

总体上说,修订后的债务重组准则比修订前的准则更为科学,但文章认为新准则在债务重组的定义、账面价值概念的使用、债权人对受让的非现金资产的入账价值确定、在将来应付金额大于重组债务账面价值的情况下债务人的账务处理规定等方面存在问题.针对上述问题,文章对新准则的改进提出了建议.

A Review on Industrial Accounting Criteria on Debt Restructuring

Generally speaking, the revised version of Industrial Accounting Criteria on Debt Restructuring is more scientific. However, there is still ample room for improvement: the definition of debt restructuring, the usage of the concept, the book value, the creditor's evaluation of non monetary asset when entering them into account, and the regulations for the creditor to manage his account in case the required payment is larger than the book value of debt restructuring. Furthermore, this paper offers advice to revise the newly revised criteria.