债务重组会计问题分析  

Analysis of counting matters of debt reorganization

作　　者：王文颖[1] 

机构地区：[1]镇江市高等专科学校,江苏镇江212003

出　　处：《镇江高专学报》2004年第1期48-50,共3页Journal of Zhenjiang College

摘　　要：对修订前后的债务重组准则进行比较分析,从会计确认条件、会计计量标准和会计核算方法三个方面,探讨准则修订的必要性和合理性,同时揭示其存在的不足。The article makes a comparative analysis of the principles of debt reorganization before and after its revision. It probes into the necessity and reasonability of revising the old principle and reveals its shortcomings from three aspects: terms of counting acknowledgement, standards of counting measurement and methods of business counting.

关 键 词：债务重组 会计确认条件 会计计量标准 会计核算 公允价值 

分 类 号：F275.2[经济管理—企业管理]