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2001年1月颁布的《企业会计准则——债务重组》(下称新准则)对1999年1月1日施行的《企业会计准则——债务重组》作了修订。新准则不仅拓展了债务重组的概念,而且在债务重组的会计处理规定方面,较之修订前有很大突破。本文将结合两个实例来谈一谈对此的认识。首先,修订后的准则规定,债务重组指债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。与旧准则相比,它将债务重组规范的范围拓展了,不仅包括债权人做出让步的债务重组,还涉及债权人未做出让步的债务重组,如债务人以等于或高于债务账面价值的非现金资产抵偿债务。另外,新准则与旧准则相比,没有将“债务人发生财务困难”作为债务重组的前提条件。
The “Accounting Standards for Business Enterprises - Debt Restructuring” promulgated in January 2001 (hereinafter referred to as “the new standards”) amends the “Accounting Standards for Enterprises - Debt Restructuring” implemented on January 1, 1999. The new guidelines not only expand the concept of debt restructuring, but also in terms of accounting treatment of debt restructuring, compared with the previous great breakthrough. This article will combine two examples to talk about this understanding. First, the revised guidelines provide that debt restructuring refers to an issue in which the creditor agrees to the debtor’s modification of the debt conditions in accordance with the agreement reached by the debtor or the court ruling. Compared with the old one, it extends the scope of the debt restructuring norms, including not only the debt restructuring in which the creditors make concessions, but also the debt restructuring in which the creditors have not made any concessions. For example, if the debtor does not pay the debts at non-cash Assets offset debt. In addition, compared with the old standard, the new standard does not precondition for debt restructuring in the case of financial difficulties of debtors.