新债务重组会计准则的几个问题及建议

《企业会计准则第12号—债务重组》在规范会计处理,提高会计信息的质量水平起到了积极作用,但在实务操作过程中仍存在一系列问题。本文对此进行分析,在债务重组的名称、财务界定、资产虚增、公允价值操作等几个方面提出问题并给予相应的建议。

Some Problems and Suggestions for New Accounting Standards of Debt Restructuring

The Accounting Standards for Enterprises no.12-debt Restructuring in the accounting standard,improve the quality of accounting information level which has played a positive role in practice,but a series of problems still exist in the process.This paper analyzed in a debt restructuring,gave questions from several aspects such as the name,definition of financial assets,and the fair value,the virtual operating and proposed the corresponding suggestions.