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2007年1月1日起在上市公司开始执行新的企业会计准则体系,《企业会计准则第12号——债务重组》(以下简称新《债务重组准则》)与上市公司原执行的《企业会计制度》和《企业会计准则——债务重组》(以下简称旧《债务重组准则》)会计核算方法不同,造成会计信息差异较大,笔者现就四川省长江包装控股股份有限公司(证券简称:*ST长控,证券代码:600137)股价暴涨暴跌来分析不同制度下债务重组会计核算及信息披露差异。
From January 1, 2007, the listed companies started to implement the new system of corporate accounting standards. Accounting Standards for Business Enterprises No. 12 - Debt Restructuring (hereinafter referred to as “the new Debt Restructuring Guidelines”) and the “Accounting for Business Enterprise” originally implemented by listed companies (Hereinafter referred to as the old “Debt Restructuring Guidelines”) different accounting methods, resulting in large differences in accounting information, the author now Sichuan Changjiang Packaging Holdings Co., Ltd. (Stock Abbreviation: * ST long control, stock code: 600137) stock price soared to analyze the different systems of debt restructuring accounting and information disclosure differences.