公允价值在债务重组准则中的应用与研究 毕业论文.docVIP

公允价值在债务重组准则中的应用与研究 [摘要] 随着社会主义市场经济的深入发展，市场竞争程度与日俱增，经营与投资风险也越来越高，企业间的债权债务清偿方式呈现出不同的变化形式。以公允价值为计量属性，对债务人将来应付金额进行适当的折现处理，使该债务重组会计具备了合理的理论基础。公允价值计量是我国经济形势发展的需要，也是与国际会计准则、国际财务报告准则协调的需要，符合经济发展的全球化趋势。 [关键词] 公允价值 会计准则 债务重组 Fair value of debt restructuring and application of guidelines [Abstract] Along with the socialist market economys thorough development, the market competition degree grows day by day, the management and the investment risk are also getting higher and higher, enterprises creditors rights discharge way presents the different change form. Take the sound value as the measurement attribute, the sum payable will carry on suitable commutation processing in the future to the debtor, caused this debt to reorganize accountant to have the reasonable rationale. The sound value measurement is our country economic situation need to develop, is also and the international accounting standards, the international financial report criterion coordinated need, conforms to the economic development globalized tendency. The debt reorganization criterions issue and the implementation will certainly to become our country accountant in the history another important milestone.this article first obtains from the sound value and the debt reorganizations correlation theories, elaborated specifically the sound value and the debt reorganizations meaning and the function and so on, showed the debt reorganization criterion introduction sound values background is a feasibility, has studied the sound value in the debt reorganization criterion concrete application, also has analyzed the sound value the question which exists in the debt reorganization criterion application, thus has carried on the detailed elaboration to the sound value in the debt reorganization criterion applications improvement suggestion aspect. Explained using the concrete case, thus summarizes the sound value in the debt reorganization criterion applied research. [Keyword] Sound value Accounting standards Debt reor