对债务重组新会计准则的若干思考

On the New Accounting Policies for Liability Restructure

2006年2月,财政部发布了包括1项基本准则和38项具体准则在内的新的企业会计准则体系。其中,债务重组新会计准则对债务重组的确认、计量和披露作了较为详尽的规定。本文就新债务重组会计准则制定的背景、新准则与国际准则的比较、新旧准则的主要变化以及新准则在实务中的应用分析等方面进行探讨。

February 2006 saw the issue of a new system of enterprise accounting policies,including a general standard and thirty-eight specific guidelines by the Financial Ministry.The new system has stipulated more detailed on the confirmation,assessment and disclosure of the liability restructure.This paper probes into the some issues relating to the new accounting system,including the background of constituting the accounting policies of liability restructure,comparison between the new guidelines and international rules,major differences between the new policy and the previous ones,as well as the practical application and analysis of the new one.