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qian xi zhai wu zhong zu zhun ze
Author(s): 
Pages: 13-14
Year: Issue:  3
Journal: Accountant

Abstract:  2006年,财政部发布了包括1项基本准则和38项具体准则在内的企业会计准则体系.本文对38项具体准则之一的<企业会计准则第12号--债务重组>(以下称新准则)与原有"债务重组"准则(以下称第一次修订后的准则)进行对比,分析差异,并对新债务重组准则运用公允价值进行分析.
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