未作让步的债务重组的理论与实践

The theroy and practice of debt restructuring without concession

对于将来应付金额大于重组债务账面值这种情况 ,美国准则是作为债务重组加以规范 ,并规定采用实际利率法进行处理。我国准则未将其纳入规范内容 ,而且对如何处理所规定的方法过于随意。通过比较分析 ,文章提出应允许选用实际利率法与直线法中的一种 ,以利于今后向国际惯例过渡。

In the case which the amounts payable in the future is more than the carrying amount of the debt restructured,the FASB regulates it as the debt restructuring and measures it with actual rates.In this field,our countrys standard hasnt such regulation and there are several other ways which are unauthoritative to account it,Through comparing and analyzing,the article concluded that one method,the actual rate method or the straight line method,should be introduced as a transitional way to the international institutions.