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li jie xiu gai qi ta zhai wu tiao jian de zhai wu zhong zu hui ji chu li
Author(s): 
Pages: 89-92
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  确定性新债务预计负债债务重组或有利息;
Abstract: 实务界对于债务重组的会计处理一直颇具争议,争论的焦点通常为附或有条件的情况下债权人和债务人的会计处理不一致,其中修改其他债务条件的债务重组存在的问题还涉及账户使用是否规范、是否全面考虑资金时间价值、对于重组事项的判断与分析。基于此,对修改其他债务条件的债务重组的会计处理进行深入探讨,以期为该类业务的处理提供借鉴。
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