| 新旧债务重组准则的比较与思考 |
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| 引用本文： | 毛腊梅. 新旧债务重组准则的比较与思考[J]. 特区经济, 2007, 219(4): 84-85 |
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| 作者姓名： | 毛腊梅 |
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| 作者单位： | 铜陵学院,会计学系,安徽,铜陵,244000 |
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| 摘 要： | 随着2006年2月15日1项基本会计准则和38项具体准则的颁布,我国在向会计国际化的进程中迈出了实质性的步伐。38项具体准则有些是新增加的,有些是对原有准则进行了修订,其中债务重组准则就是对原有准则的修订。
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| 关 键 词： | 会计准则 非货币性资产 债务重组 |
New and old debt reorganization principle''''s comparison and thinking |
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| Mao La Mei. New and old debt reorganization principle''''s comparison and thinking[J]. Special Zone Economy, 2007, 219(4): 84-85 |
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| Authors: | Mao La Mei |
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| Abstract: | With the promulgation of one fundamental accounting standard and 38 concrete standards on February 15,2006,our country has stepped out the substantiality step in the course to accounting internationalization.38 oncrete standards are to increase by newly a little bit,some are to have been in progress to original criterion revise,among them debt re-organizes a criterion being revising to original criterion |
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| Keywords: | accounting standard non-monetary asset debt re-organizes |
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