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财政部日前连续推出两项具体会计准则《企业会计准则——收入》、《企业会计准则——债务重组》。这是继《企业会计准则——关联方关系及其交易的披露》、《现金流量表》、《资产负债表日后事项》之后,财政部又推出的第四、第五项会计准则。这两项准则的推出将对规范企业收入的会计核算与企业债务重组的会计核算有重要意义。
Recently, the Ministry of Finance successively issued two specific accounting standards: “Accounting Standards for Business Enterprises - Revenues” and “Accounting Standards for Business Enterprises - Debt Restructuring”. This is the fourth and fifth accounting standards promulgated by the Ministry of Finance following the “Accounting Standards for Business Enterprises - Disclosure of Related Party Transactions and Transactions,” “Cash Flow Statement” and “Post Balance Sheet Events.” The introduction of these two guidelines will regulate the accounting of corporate income and corporate debt restructuring of accounting is important.