新债务重组会计准则的几个问题及建议  

Some Problems and Suggestions for New Accounting Standards of Debt Restructuring

作　　者：兰俊涛[1] 李淑平[1] 

机构地区：[1]中原工学院,郑州451191

出　　处：《价值工程》2010年第17期17-18,共2页Value Engineering

摘　　要：《企业会计准则第12号—债务重组》在规范会计处理,提高会计信息的质量水平起到了积极作用,但在实务操作过程中仍存在一系列问题。本文对此进行分析,在债务重组的名称、财务界定、资产虚增、公允价值操作等几个方面提出问题并给予相应的建议。The Accounting Standards for Enterprises no.12-debt Restructuring in the accounting standard,improve the quality of accounting information level which has played a positive role in practice,but a series of problems still exist in the process.This paper analyzed in a debt restructuring,gave questions from several aspects such as the name,definition of financial assets,and the fair value,the virtual operating and proposed the corresponding suggestions.

关 键 词：企业会计准则 债务重组 公允价值 

分 类 号：F23[经济管理—会计学]