摘 要：20xx年12月财政部对《企业会计准则－债务重组》进行了修订，修订后的新准则在债务重组的定义、方式，债权人和债务人的会计处理等方面都有较大的变化。新的债务重组准则极大的规范了企业的债务重组行为，防止了企业借重组之机操纵利润、粉饰会计报表。但其在执行过程中也还存在一些问题，如放弃使用“公允价值”计量是否合适，修改偿债条件后判断债权人是否作出了让步时需不需要考虑货币的时间价值等。本文就存在的这些问题进行了探讨，并提出了相应的建议。
关键词：债务重组 公允价值 现值
Abstract: Ministry of Finance revised the Accounting Standard for Business Enterprises:debt reorganisation in December,20xx. New standard revised has great changes on the definition and way of debt reorganisation, and accounting treatment of creditor and debtor. New debt reorganisation standard standardizes debt reorganisation action of enterprise,avoid enterprise manipulating earnings and window-dressing accounting statement while reorganising. It still has some questions during execution course, for example, whethe it is suitable or not for givi……
