analysis of debt restructuring of the debt claims of both network（分析债务重组债务的索赔的网络）.docVIP

Analysis of debt restructuring of the debt claims of both network Write papers network: Abstract: In February 2006 the latest promulgation of the debt restructuring will be a new definition, this paper, the different forms of debt restructuring, debt claims on both sides described the impact analysis proposed debt restructuring in the treatment situation of the measures to be taken. Keywords: debt restructuring debt claims an Introduction, “Accounting Standards for Enterprises No. 12 - Debt Restructuring debt restructuring is defined as follows: in the debtor’s financial difficulties, the creditor and the debtor in accordance with its agreement or court decision to make concessions on matters. From the above concept, we can see, to form a debt restructuring, we must satisfy two conditions: First, the debtor can not have cash flow problems have led to conditions of time and according to the original debt; Second, creditors agree to the debtor for less than the value of the book value of debt repayment in the debt restructuring, creditors made concessions, rights and interests in the assets, there is a loss, while the debt side has received the corresponding benefits. This raises a number of companies to benefit through debt restructuring; also means that some Originally insolvent companies, once the debt is part of the exemption, a listed company may gain a great deal, can greatly enhance the listed company’s earnings per share level of debt claims on both sides to their common interests, there may would join hands to manipulate profits to turn around for the purpose of debt restructuring process. Second, the way a debt restructuring. ① to assets in satisfaction of the debt for less than the cash settlement. At this point, the accounting treatment of corporate debt are as follows: By: Accounts Payable XX Credit: Cash or bank deposit XX XX-operating income Accounting treatment of corporate debt are as follows: By: Cash or ba