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本文对新旧债务重组准则规定做以比较,在债务重组的定义、重组方式、会计处理方法及其体现的会计原则、理念等方面进行了阐述。
This article compares the old and new debt restructuring guidelines, and elaborates on the definition of debt restructuring, restructuring methods, accounting methods and the accounting principles and concepts embodied.