新准则下抵债资产的会计核算(国外英语资料).docVIP

新准则下抵债资产的会计核算(国外英语资料) Source: - time: 2010-1-7 13:16:37 font: size [I want error correction] In January 1, 2007, the new accounting standards for Enterprises promulgated by the Ministry of finance came into force. Under the new standard system, the accounting treatment of the debt paying assets has changed greatly: the initial measurement of the value of the assets to be made with the fair value, and the impairment of the assets of the debt repayment, once confirmed, shall not be reversed. This paper intends to discuss the accounting treatment of the assets of the financial enterprises under the new standard system, such as the recognition, valuation and conversion of foreign currency. I. recognition, confirmation and termination of debt paying assets In theory, the conditions for the recognition of the assets are very clear: the economic benefits associated with the assets are likely to flow to the enterprise; the cost or value of the debt can be measured reliably. But in actual work, the confirmation of debt paying assets is very complicated, mainly because of the non synchronization of the form and form of the debt paying matter. In the process of debt paying, both the court decision and the consultation between the two sides, the financial enterprise from the judgment or agreement into effect, the actual acquisition of ownership and possession of debt assets, usually for a long time, and even eventually ended. In this case, the financial enterprises to confirm foreclosed assets accounted for as well as the corresponding claims, confirm the termination of treatment still unable to agree on which is right. Some effect in the judgment of the court or the parties after the confirmation of foreclosed assets, offset the borrowers interest; some effect in the judgment of the court or the parties after only cease to be treated, the actual possession, withhold foreclosed assets after confirmation of foreclosed assets, debt write off interest; some in the actual possessi