[财经类论文精品]新债务重组准则的主要变化及其对企业的影响

本科毕业论文论文题目新债务重组准则的主要变化及其对企业的影响所在班级学号姓名指导教师新债务重组准则的主要变化及其对企业的影响内容提纲一、什么是债务重组（一）债务重组的定义（二）债务重组的主要内容二、新债务重组的主要变化（一）定义不同（二）债务重组在计量属性上的主要变化（三）债务重组方式的变化（四）会计处理不同（五）债务重组中损益处理方法的变化（六）披露要求的变化三、执行新债务重组准则给企业产生的影响（一）新债务重组对企业财务困难的界定影响（二）新债务重组对企业公允价值的影响（三）新债务重组将债务重组收益计入当期损益，对利润的影响（四）新债务重组使企业会计信息透明度与国际会计准则的接轨新债务重组准则的主要变化及其对企业的影响内容摘要财政部对企业会计准则债务重组新准则在债务重组的定义、方式，债权人和债务人的会计处理等方面都有变化。新准则使用“公允价值”作为非现金资产与非现金权益在债务重组交易中的计价基础，解决资产虚列问题，提高会计报表的真实性。并且在修改其他债务条件时引入“现值”的概念。新准则的出台对上市公司带来了挑战。本文简要阐述了新债务重组准则的主要变化以及执行新准则给企业带来的影响。关键词债务重组公允价值现值主要变化影响A2A0A1A3A4A5A6A7A8A9A10A11A12A13A14A15A16A19A20A17A18A21A22A5A23A24A25A26A27A19A30A28A29A31A32A33A13A26A36A34A35A19A39A37A38A36A21A40A16A41A30A42A43A44A45A19A48A46A47A49A50A51A19A54A52A53A55A52A56A57A47A58A59A60A61A62A65A66A67A14A15A16A19A61A63A64A68A61A62A64A60A18A69A70A61A62A71A72A13A73A74A75A76A77A78A65A81A79A80A61A62A71A72A82A83A13A84A85A48A86A19A89A87A88A90A91A79A92A5A6A13A42A93A94A95A19A98A96A97A99A100A101A102A96A18A21A103A104A105A106A107A108A19A111A87A81A79A82A83A66A109A110A112A113A116A117A114A115A116A120A118A119A73A115A121A122A123A91A124A105A125A126A127A19A130A128A129A90A79A92A131A13A132A133A65A61A62A71A72A66A134A1A13A135A79A5A6A136A137A68A42A93A135A138A104A71A132A139A140A19A143A141A142A136A27A81A79A20A17A26A144A25A13A47A49A145A146A19A149A147A20A17A13A61A62A148A150A104A151A152A153A13A154A155A65一、什么是债务重组A158A105A159A61A62A71A72A13A110A140A61A62A71A72A19A87A156A61A63A64A53A157A68A61A62A64A162A160A13A161A163A30A74A164A13A165A76A166A139A61A62A64A167A136A61A168A169A170A171A172A173A174A175A176A177A178A179A180A181A182A183A184A185A186A187A168A188A189A169A170A171A179A190A187A168A191A192A193A194A186A171A187A168A188A189A169A170A195A196A197A185A198A199A171A179A200A201A202A203A188A187A168A171A204A202A187A168A191A192A174A205A206A207A187A168A191A192A171A208A181A209A210A211A212A213A214A215A213A216A187A168A217A171A218A219A220A221A216A187A222A217A171A218A219A220A221A223A224A225A226A227A228A229A192A230A174A208A181A209A210A231A232A233A234A216A187A168A191A192A171A235A236A208A181A237A238A233A205A234A207A239A240A241A203A188A187A168A179A239A242A243A244A205A237A238A245A246A243A244A223A247A248A246A249A207A240A241A203A188A250A228A251A228A229A187A168A252A205A253A207A254A187A168A255A202A240A211A179A187A168A217A63A0A1A248A222A2A3A4A5A203A188A250A228A251A228A229A187A168A252A111A177A179A239A1A248A222A2A3A4A5A55A197A203A188A250A228A251A228A229A187A168A179A66A6A7A8A9A10A186A171A11A12A174A220A13A1A248A211A14A15A16A17A18A10A186A171A169A170A179A180A9A66A176A19A20A186A171A169A170A21A22A23A1A248A211A14A174A205A231A207A182A183A169A187A169A170A203A188A250A228A251A228A229A187A168A174A237A238A201A24A189A249A25A11A216A43A26A27A28A216A236A29A30A31A32A31A171A27A33A216A149A34A211A244A122A252A205A242A207A239A8A35A36A235A236A171A192A37A235A236A200A203A188A250A228A251A228A229A187A168A122A174A253A216A187A168A191A192A171A218A219A220A221A205A234A207A245A38A187A222A217A189A177A187A168A217A179A66A187A168A191A192A39A204A195A194A40A187A168A191A192A41A2A174A245A38A187A222A217A189A177A187A168A217A66A187A168A191A192A193A204A32A42A44A41A2A174A144A197A187A168A217A200A45A179A66A187A168A191A192A0A251A46A47A48A9A193A187A222A217A201A49A50A51A179A236A52A184A228A229A187A168A179A111A53A180A177A34A188A189A187A168A179A54A195A177A56A57A58A44A41A2A174A144A197A187A222A217A200A45A179A214A197A187A168A191A192A177A66A187A168A217A1A187A59A168A60A61A193A62A248A171A179A64A239A66A187A168A191A192A65A193A67A195A68A23A42A44A41A2A179A41A2A180A9A66A254A200A144A187A168A217A69A33A251A70A33A193A22A23A42A44A174A205A253A207A187A168A217A239A26A197A30A31A187A168A171A243A244A240A241A188A189A187A168A179A71A31A171A243A244A26A197A30A31A187A168A72A119A73A74A171A75A76A179A30A219A77A78A240A211A220A79A80A174A187A222A217A81A50A171A243A244A240A241A26A197A30A41A187A222A72A119A73A74A171A75A76A179A201A202A82A83A84A85A219A77A78A86A57A87A71A49A80A174A205A231A207A187A168A217A239A242A243A244A240A241A88A188A187A168A171A179A55A239A88A188A187A168A171A242A243A244A240A241A171A72A119A73A74A223A89A90A91A92A93A223A191A30A31A187A168A72A119A73A74A171A75A76A179A201A202A240A211A220A79A251A201A202A82A83A84A85A219A77A65A25A82A2A174A187A222A217A85A81A171A242A243A244A240A241A10A94A30A95A30A41A187A222A171A72A119A73A74A69A8A30A71A31A171A89A90A91A92A201A202A77A72A73A74A179A66A187A168A191A192A65A193A195A96A194A40A191A192A82A83A179A97A254A81A50A171A242A243A244A240A241A191A56A57A67A98A240A241A10A99A179A254A200A220A100A193A96A194A40A220A100A82A2A179A101A133A184A102A103A174A205A242A207A239A187A168A255A202A240A211A171A179A187A168A217A30A254A30A31A187A168A171A72A119A73A74A191A187A222A217A104A105A106A187A222A97A107A9A171A14A222A108A76A171A75A76A179A201A202A240A211A220A79A174A187A222A217A30A85A30A41A187A222A171A72A119A73A74A201A202A81A50A171A14A222A171A77A72A73A74A174A231A216A187A168A191A192A171A9A90A224A225A187A168A217A30A65A66A109A110A46A224A225A191A187A168A191A192A9A90A171A232A112A113A33A233A205A234A207A187A168A191A192A235A236A252A205A253A207A194A40A171A187A168A191A192A27A44A215A76A252A205A231A207A254A187A168A255A202A240A21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