新债务重组准则的突破与不足之处  

On the Breakthrough in the New Debt-reorganizing Norms and Its Deficiency

作　　者：石平华[1] 

机构地区：[1]扬州职业大学,江苏扬州225009

出　　处：《扬州职业大学学报》2007年第3期5-8,共4页Journal of Yangzhou Polytechnic College

摘　　要：新会计准则体系中的"第12号——债务重组",对比其2002年版的内容,崭新的突破之处在于:以各种方式进行的债务重组,债务人和债权人都能按公允价值计量和确认其重组损益。新债务重组准则改变了债权人不计算重组损失的旧规定,避免了将债权重组损失隐藏到受让的非现金资产或资本的入账价值中所出现的漏洞,为可能的经济犯罪封堵了方便之门。新准则也有不足之处,如广义性的"债务重组"用词不准确,应当正名为"债的重组"。Compared with its edition in 2002, the new accounting norm system contains the No. 2-debt-reorganizing norm, whose new breakthrough lies in that debtor and creditor can measure and affirm restructuring profit and loss by fair value for all kinds of debt restructuring. In the new norm, the old prescript leading to creditor not calculating restructuring loss is changed, which avoids the flaw of concealing the debt restructuring loss into noncash assets or capital when entering an item in an account and closes the door to the likely economic crime. However, there is some deficiency in the new norm, such as the inappropriate words for Debt Reorganizing in a broad sense, which should be called Reorganization of Debt.

关 键 词：公允价值 债的重组 债务重组 债权重组 债务重组利得 债权重组损失 

分 类 号：F275[经济管理—企业管理]