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呆帐重整是从债权人的角度出发而言的,从债务人的角度看,是债务重整。它是指债务人由于经济或法律等方面的原因发生财务困难,无法按约履行偿债义务时,债权人同意对债务人作出的让步,目的是避免因不作让步而遭受更大的损失。目前,只有美国、澳大利亚等少数国家对呆帐重整的会计处理作了规定,国际会计准则中还没有涉及此问题的准则。在我国企业管理和市场因素还不完善的
Bad debt reorganization is based on the perspective of the creditor. From the perspective of the debtor, it is the reorganization of debt. It refers to the debtor’s financial difficulties due to economic or legal reasons. When the debtor is unable to perform his debt repayment obligations, the creditor agrees to make a concession to the debtor in order to avoid greater losses due to no concessions. At present, only a few countries, such as the United States and Australia, have stipulated the accounting treatment for the reorganization of bad debts. There are no guidelines concerning this issue in the International Accounting Standards. The enterprise management and market factors in our country are still not perfect