1) the new Debt Restructuring Standard
新债务重组准则
1.
This paper studies whether the listed companies use the new Debt Restructuring Standard to manage earnings or not,and it’s separately done on the companies which recognize gains of debt restructuring and loss of debt restructuring.
对上市公司是否利用新债务重组准则盈余管理区别债务重组利得公司和债务重组损失公司进行了实证研究。
2) criterion of debt restructuring
债务重组准则
1.
In order to standardize the recognition and measurement of debt restructuring, and disclosing of the relevant information, In February, 2006, Ministry of Finance issued the new accounting standards system, in which the criterion of debt restructuring was revised and released the document ,Enterprise Accounting Standards No.
为了规范债务重组的确认、计量和相关信息的披露,财政部于2006年2月发布新的会计准则体系中,对债务重组准则进行了修订,发布了《企业会计准则第12号——债务重组》(以下简称新准则)。
3) accounting principle of debt reorganization
债务重组会计准则
4) The Research on Debt Reorganization Criterion
债务重组准则研究
6) Discussion on Obligation Reorganization
试论新债务重组
补充资料：债务
债务 Debt
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