《企业会计准则——债务重组》修订前后的差别探讨

An Approach to the Difference Between the Two Editions ofAccounting Norms for EnterprisesDebt Reorganization

本文对修订前后的《企业会计准则债务重组》进行对比 ,在债务重组的定义 ,范围界定 ,会计处理原则、方法及其体现的会计原则。

The article has made a study on the definition of debt reorganization , its range demarcated , principles and methods of accounting disposal and its accounting principle and conception indicated , through comparing the content in the revised edition of accounting norms for enterprisesdebt reorganization with that in the original one.