摘要
上市公司2008年财务报告披露,许多陷入财务困境的公司通过债务重组扭亏为盈,财务业绩尤为突出。对此结合案例,从债务重组的特征、会计处理和重组方式等方面探究债务重组对企业盈利的影响,分析重组企业利润暴增的原因。
According to the financial report of the listed companies in 2008,many companies trapped in financial difficulties have been reversed through debt restructuring with a profound financial performance.In this paper,the influence of the corporate profits caused by debt restructuring will be discussed in terms of its characteristic,accounting treatment,and restructuring mode of the debt restructuring,and the reasons of profit surge in restructuring companies will also be analyzed.
出处
《广东水利电力职业技术学院学报》
2009年第3期77-80,共4页
Journal of Guangdong Polytechnic of Water Resources and Electric Engineering
关键词
资产
公允价值
股权转让
资产置换
杠杆收购
asset
fair value
equity transfer
asset replacement
leveraged buy-out
