三、对债务重组和非货币性交易作了重新规定 1998年发布的《企业会计准则──债务重组》和1999年发布的《企业会计准则──非货币性交易》，对规范企业债务重组和非货币性交易的会计核算起到了积极作用。但是，在这两个准则中较多地运用了公允价值概念，例如，债务重组准则规定 Third, the debt restructuring and non-monetary transactions have been re-issued in 1998 released the “Accounting Standards for Business Debt Restructuring” and issued in 1999, “Accounting Standards-non-monetary transactions,” the regulation of corporate debt restructuring and Accounting for non-monetary transactions has played a positive role. However, the fair value concept has been applied to more of these two guidelines. For example, the debt restructuring guidelines