| 公允价值计量在债务重组准则中的应用 |
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| 引用本文： | 杜修芹.公允价值计量在债务重组准则中的应用[J].吉林农业科技学院学报,2012(4):51-53,113. |
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| 作者姓名： | 杜修芹 |
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| 作者单位： | 吉林农业科技学院经济管理学院 |
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| 摘 要： | 2007年实施的《企业会计准则》最大的改革亮点之一是公允价值计量属性的运用。本文着重讨论公允价值计量在债务重组准则中的运用，通过对公允价值计量在债务重组准则的应用变更情况说明，详尽介绍了公允价值在2007《企业会计准则第12号——债务重组》中的具体应用，分析探讨了公允价值计量属性对债务重组的影响，探讨了公允价值在债务重组应用中需注意的问题。
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| 关 键 词： | 公允价值 计量 债务重组 |
On the Application of Fair Value Measurement in Debt Restructuring Guidelines |
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| DU Xiuqin.On the Application of Fair Value Measurement in Debt Restructuring Guidelines[J].Journal Of Jilin Agricultural Science And Technology College,2012(4):51-53,113. |
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| Authors: | DU Xiuqin |
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| Institution: | DU Xiuqin (Jilin Agricultural Science and Technology University School of Economy Administration,Jilin 132101) |
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| Abstract: | The application of the fair value measurement attribute is one of the biggest highlights of ＂Enterprise Accounting Standards＂ implemented In 2007. This paper focuses on the application of the fair value measurement in the debt restructuring guidelines, and by describing its application changes, this paper introduces the specific appli- cation of the fair value in the 2007 ＂Enterprise Accounting Standards No. twelfth--debt restructuring＂ in detail, and analyzes the effect of the fair value measurement attribute on the debt restructuring, and some problems for attention in its application in the debt restructuring. |
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| Keywords: | fair value measurement debt restructuring |
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