浅谈新旧会计准则下债务重组会计处理的异动

The Changes of the Accounting Treatment about Restructured Debt under the Old and New Accounting Standards

在市场经济条件下,企业面临的竞争日益激烈,因此会面临各种经营风险,尤其是财务风险。债务重组的提出,对债权人和债务人找到了走出困境的最好的方式,一方面债务人可以暂缓支付债务,缓解资金周转困难,另一方面债权人可以尽可能的减少债权损失。

Enterprises are facing increasingly competition under the market economical conditions. Therefore enterprises will face risks, especially financial risks. The proposed restructured debt supply the best way to creditors and debtors. On the one hand, the debtor can defer payment to ease cash flow difficulties, on the other hand, creditors can reduce claims losses as much as possible.