新债务重组会计准则对上市公司的影响

• 作 者: 孙鹏 刘露 王英娴
• 机 构: 山东省济宁市第二人民医院\\r\\r\\r\\r\\r\\r\\r\\r\\n,北京工商大学\\r\\r\\r\\r\\r\\r\\r
• 出 处: 理论学习
• 发表日期: 2004年期
• 关键词: 债务重组会计 债务重组收益 重组债务 账面价值 现金资产 清偿债务 或有支出 资本公积金 债务重组定义 债务重组准则

翻看上市公司历年年报,靠各种各样的债务重组使企业利润大幅增长的例子为数不少,债务重组已经成为一些上市公司为免于戴上ST、PT的帽子,取得配股资格或其它一些目的的主要手段之一。但是,债务重组收益毕竟只是非经常性的收益,由于主营业务没有实际成长,这些企业在业绩大幅提升

Looked at the annual reports of listed companies over the years, relying on a variety of debt restructuring so that a substantial increase in corporate profits, the number of debt restructuring has become a number of listed companies in order to avoid wearing the ST, PT hats, placement rights or other One of the main means of purpose. However, the debt reorganization gains, after all, only non-recurring gains, due to the fact that the main business has not actually grown, these enterprises have greatly improved their performance