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zhai quan gu quan chu zi de yan zi cheng xu chu tan
Author(s): 
Pages: 57-58
Year: Issue:  12
Journal: Finance and Accounting Monthly

Keyword:  债转股债权出资股权出资审验;
Abstract: 随着我国市场经济体制的逐步完善,在资产重组中采用债权、股权出资的情况已越来越多,探索一套既切实可行又符合法律、法规规定的债权、股权出资验资程序,已成为我国注册会计师亟待解决的问题。本文依据新审计准则和准则指南的规定,结合实践,介绍以债权、股权出资的审验程序和应注意的事项。
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