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一、准则变化(一)定义方面。新准则中关于债务重组方面的定义主要有以下变化: 1．债务重组本身定义的变化。旧准则中债务重组的定义是:“债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。”新准则中债务重组的定义是:“债务重组是指在债务人发生财务困难的情况下、债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。”比较而言,最大的变化就在于准则所规定的债务重组的范围和条件不同。
First, the guidelines change (a) the definition of. The new guidelines on debt restructuring are mainly the following changes: 1. The definition of debt restructuring itself changes. The definition of debt restructuring in the old standard is: “The creditor agrees to the debtor’s modification of the debt conditions in accordance with its agreement with the debtor or the court’s decision.” The definition of debt restructuring in the new standard is: “debt restructuring refers to the financial difficulties incurred by the debtor , The creditor makes the concession in accordance with its agreement with the debtor or the court’s decision. ”The biggest change in comparison, however, is the extent and conditions of the debt restructuring provided for in the guidelines.