The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
qian tan zhai wu zhong zu zhun ze de te se
Author(s): 
Pages: 47-48
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  债务重组准则计量资产企业会计历史成本原则或有支出基本会计准则或有事项应收利息应付利息重组收益;
Abstract: 《企业会计准则———债务重组》(以下简称“债务重组准则”)的特色主要体现在以下三个方面:1.公允价值。债务重组准则第一次引入了公允价值的概念,采用公允价值计量资产,突破了基本会计准则规定的历史成本原则。这是我国会计计量方法的一大进步,其对会计信息质量的影...
Related Articles
No related articles found