《企业会计准则第12号-债务重组》适用范围是“债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或者法院的裁定作出让步的重组事项”。如何根据这一准则理解和判断这一原则是困扰不少企业的难题,本文试图从法律法规依据和案例分析两个方面来说明这一财务原则。 “Accounting Standards for Enterprises No. 12 - Debt restructuring” scope of application is “In the case of financial difficulties of the debtor, the creditors in accordance with their agreement with the debtor or the court ruling to make concessions ”. How to understand and judge this principle according to this criterion is a difficult problem that plagued many enterprises. This article attempts to explain this financial principle from the two aspects of laws and regulations and case analysis.