摘要
新的《企业会计准则》对企业债务重组作了新的规定。本文阐述了新旧会计准则下企业债务重组的不同内涵,举例说明由此所引发的会计处理方式的变更,指出新会计准则对我国企业的深远影响。
On February 15, 2006, the Ministry of Finance promulgated the new Accounting Standard of Business Enterprise. New stipulations for debt restructuring were made in the new standard. This article firstly expounded the different meaning of debt restructuring in the old and new accounting standards, then illustrated corresponding amendment of accounting disposal method, finally, it summarized the far- reaching influence of the new accounting standard on China＇s enterprises.
出处
《广西财经学院学报》
2007年第4期40-41,共2页
Journal of Guangxi University of Finance and Economics
关键词
会计准则
债务重组
会计处理
accounting standard
debt restructuring
accounting disposal
