从新金融工具视角解读新债务重组准则  

Interpretation of New Debt Restructuring Standards from the Perspective of New Financial Instruments

作　　者：朱玉广[1] ZHU Yu-guang(Taizhou Polytechnic College,Taizhou Jiangsu 225300,China)

机构地区：[1]泰州职业技术学院,江苏泰州225300

出　　处：《泰州职业技术学院学报》2022年第3期45-49,共5页Journal of Taizhou Polytechnic College

基　　金：江苏省高职院校教师专业带头人高端研修项目(2021GRFX062);泰州职业技术学院大学生创新创业训练计划项目(YJDC2021016,项目主持人:张耀元,指导老师:朱玉广).

摘　　要：会计准则之间应保持相互衔接和逻辑对应关系,新金融工具准则颁布后旧债务重组准则必须同步作出相应的修改。通过新旧债务重组准则条文简单对比并不能揭示新债务重组准则变化的原因。在解读新债务重组准则时,必须紧扣“新债务重组准则涉及的债权债务是新金融工具”这一核心要点,从新金融工具视角剖析债权债务的初始确认、后续计量模式、重组损益等方面发生变化的原因,从而全面正确认识新债务重组准则并指导实务工作的开展。Accounting standards should maintain mutual connection and logical correspondence.After the promulgation of the new financial instrument standards,many provisions of the old debt restructuring standards are no longer applicable,and corresponding revisions must be made simultaneously.A simple comparison between the provisions of the new and old debt restructuring standards cannot reveal the reasons for the changes in the new debt restructuring standards.When interpreting the new debt restructuring standards,it is necessary to closely adhere to the core point of"the claims and debts involved in the new debt restructuring standards are new financial instruments",and analyze the initial recognition of claims and debts,subsequent measurement models,restructuring gains and losses,and other modifications from the perspective of new financial instruments.The reasons for the changes in debt terms,debt restructuring disclosure,etc.,are conducive to a comprehensive and correct understanding of the new debt restructuring standards and guide the development of practical work.

关 键 词：新金融资产 新金融负债 新金融工具准则 新债务重组准则 

分 类 号：F234.4[经济管理—会计学]