《企业会计准则——债务重组》是1998年6月正式公布,2001年进行了第一次修订,2006年进行了第二次修订,并将于2007年1月1日首先在上市公司施行。我们注意到,这次修订与1998年第一次发布、2001年第一次修订的债务重组准则在债务重组的概念、条件、债务重组收益的确认、债务重组所 The Accounting Standard for Business Enterprises - Debt Restructuring was officially announced in June 1998 with the first revision in 2001 and the second revision in 2006, and will be implemented on the listed company first on January 1, 2007. We note that this revision and the first release in 1998, the first revision of the 2001 debt restructuring guidelines in the concept of debt restructuring, the recognition of debt restructuring gains, debt restructuring