新旧债务重组准则的比较分析

为了规范债务重组的确认、计量和相关信息的披露,财政部于2006年2月发布新的会计准则体系中,对债务重组准则进行了修订,发布了《企业会计准则第12号——债务重组》（以下简称新准则）。此前为《企业会计准则———债务重组（2001）》（以下简称旧准则）研究新旧债务重组准则的变化以及执行新准则对企业财务状况的影响具有重要的现实意义。

The Comparison Analysis of the New and Old Criterion of Debt Restructuring

In order to standardize the recognition and measurement of debt restructuring, and disclosing of the relevant information, In February, 2006, Ministry of Finance issued the new accounting standards system, in which the criterion of debt restructuring was revised and released the document ,Enterprise Accounting Standards No. 12 -Debt Restructuring（called new criterion for short in the following ）, to replace the previous document, Enterprise Accounting Standards debt Restructuring （old criterion in contrast）. My article is intended to study the differences between the new and old criterion of debt restructuring and how the practice of the new criterion will affect the enterprise financial condition is also involved. I believe the article has profound practical significance.