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xiu gai qi ta zhai wu tiao jian de zhai wu zhong zu li xi zhi hui ji chu li
Author(s): 
Pages: 44-45
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  确定利息或有利息预计负债财务费用;
Abstract: 以修改其他债务条件方式进行债务重组时,产生的利息包括确定利息和或有利息两部分。债务人将确定利息计入财务费用,债权人对其冲销财务费用,但该利息是由债务重组产生,不具有筹资费用(财务费用)的经济实质,按照实质重于形式原则其处理有待优化;对于或有利息部分,债务人并未以财务费用进行反映,而债权人却冲销了财务费用,二者处理不一致。本文针对上述问题,对修改条件债务重组利息的会计处理进行探讨。
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