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财政部1998年6月制定发布了《企业会计准则—非货币性资产交换》并于2001年对其进行了修订。2006年2月,财政部为规范企业会计确认、计量和报告行为,保证会计信息质量,再次修订和发布了《企业会计准则—基本准则》和38项具体准则,并于2007年1月1日起在上市公司正式实施,其中包括《企业会计准则第7号—非货币性资产交换》。本文旨在对《企业会计准则—非货币性资产交易(修订)》和《企业会计准则第7号—非货币性资产交换》两准则中关于债务重组内容的差异进行比较和分析。
The Ministry of Finance formulated and promulgated the “Accounting Standards for Business Enterprises - Exchange of Non-monetary Assets” in June 1998 and revised it in 2001. In February 2006, MOF revised and issued again the “Accounting Standards for Business Enterprises - Basic Standards” and 38 specific guidelines in order to standardize the accounting verification, measurement and reporting of corporate accounting and ensure the quality of accounting information. On January 1, 2007 Starting from the formal implementation of listed companies, including “Accounting Standards for Business Enterprises No. 7 - non-monetary assets exchange.” The purpose of this paper is to compare and analyze the differences in the content of debt restructuring in the two standards of “Accounting Standards for Business Enterprises - Non-monetary Assets Transactions (Revised)” and “Accounting Standards for Business Enterprises No. 7 - Exchange of Non-monetary Assets”.