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(一)关于债权人作出让步的债务重组,财政部曾于1998年发布《企业会计准则———债务重组》对其进行规范,其中抵债转让的非现金资产和股权以公允价值进行会计计量。后来,由于上市公司利用债务重组粉饰财务报表的现象十分严重,财政部对该准则作了较大修订。修订后的准则与修订前?
(1) Regarding the debt restructuring that the creditor has made concessions, the Ministry of Finance issued the “Accounting Standards for Business Enterprises — Debt Restructuring” in 1998 to regulate it, in which the non-cash assets and equity transferred from the repossessed debt were measured at fair value. Later, due to the fact that listed companies used debt restructuring to gloss over financial statements, the Ministry of Finance made major amendments to the standard. Before the revised guidelines and amendments?