on new guidelines to modify terms of a debt under the debt restructuring process（在新准则修改债务条件下的债务重组的过程）.docVIP

On new guidelines to modify terms of a debt under the debt restructuring process Paper Network: Abstract: In February 2006, the Ministry of Finance issued a re-revised lt;lt;Accounting Standards for Enterprises - Debt Restructuringsgt;gt;, the new guidelines on the accounting treatment of debt restructuring made a more detailed provisions, this article focuses on the new guidelines to modify other terms of a debt accounting treatment of debt restructuring to explore in order to accurately understand the new guidelines. Keywords: new guidelines debt debt restructuring debt restructuri