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xin hui ji zhun ze xia zhai wu zhong zu xiang guan fei yong de hui ji chu li
Author(s): 
Pages: 16
Year: Issue:  3
Journal: Accountant

Abstract:  企业之间进行债务重组一定会涉及到费用,如运输费、保险费、资产评估的费用、咨询费、审计费用等,我们统称为相关费用.在2006年财政部颁布的<企业会计准则-债务重组>中,没有条文对债务重组相关费用的会计处理进行规范.本文将通过阐述新会计准则中其他具体准则下相关费用的处理,探讨债务重组相关费用的会计处理方法.
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