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债务重组是指在债务人发生财务困难的情况下,债权人按其与债务人达成的协议或法院的裁定作出让步的事项。债务重组的结果是债权人发生债务重组损失而债务人获得重组收益。随着企业改制的深入和市场经济的深化,企业发生债务重组的经济事项将大量增加。笔者在本文中仅介绍以存货偿债进行债务重组的账务处理供有关企业参考。 债务人以存货清偿债务进行债务重组时,债务人应先确定用于清偿债务的存货的公允价值,然后再确定债务重组收
Debt restructuring refers to the case in which the debtor has financial difficulties and the creditors make concessions according to the agreement reached by the debtor or the court’s ruling. As a result of the debt restructuring, the debtor will lose the debt restructuring and the debtor gains the reorganization benefit. With the deepening of the restructuring of enterprises and the deepening of the market economy, there will be a substantial increase in the economic issues in debt restructuring. In this article, the author only introduces the accounting treatment of debt restructuring for stock repayment for the reference of relevant enterprises. When the debtor reorganizes the debts by repaying the debts with the inventories, the debtor shall first determine the fair value of the debts used to pay off the debts and then determine the debt restructuring