摘要
2006年财政部发布的新《企业会计准则》中,对企业债务重组作了新的规定。本文试对新旧债务重组准则进行比较和分析,提出对新债务重组准则需要进一步探讨的问题和需完善的建议。
In Accounting Standards for Business Enterprises （Announced February 2006）, relevant rules are stipulated about the re- structuring of debts. This article compared and analyzed the new and the old standards of debt restructuring, and then put forward some questions for further discussion in the new standards and provided some suggestions to improve.
出处
《广西财经学院学报》
2009年第1期82-83,124,共3页
Journal of Guangxi University of Finance and Economics
关键词
《企业会计准则》
债务重组
建议
Accounting Standards for Business Enterprises
debt restructuring
suggestions
