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《企业会计准则——债务重组》(下文简称“准则”)在1998年6月12日发布、所有企业自1999年1月1日起执行。该准则执行时间才到两年就进行了修订,在2001年1月18日发布了修订后的准则,自2001年1月1日起执行,适用于所有企业。新准则与旧准则比较,主要变化在哪里?对企业财务状况和经营成果有什么影响?本文试对此进行比较和分析。一、新旧准则主要内容比较旧准则原有20条,修订后的新准则只有17条。主要变化如下:
The “Accounting Standards for Business Enterprises - Debt Restructuring” (hereinafter referred to as the “Code”) was promulgated on June 12, 1998 and all the enterprises have been implemented since January 1, 1999. The guideline was revised only two years ago, and the revised guidelines were released on January 18, 2001, effective January 1, 2001 and applicable to all businesses. The new guidelines and the old guidelines, the main changes in the? Financial and business performance of the enterprise what effect? This article will try to compare and analyze. First, the old and the new guidelines The main content of the old guidelines than the original 20, the revised new guidelines only 17. The main changes are as follows: