1、 公公允价值在债务重组准则中的应用与研究允价值在债务重组准则中的应用与研究 摘要 随着社会主义市场经济的深入发展，市场竞争程度与日俱增，经营与投资风 险也越来越高，企业间的债权债务清偿方式呈现出不同的变化形式。以公允价值为 计量属性，对债务人将来应付金额进行适当的折现处理，使该债务重组会计具备了 合理的理论基础。公允价值计量是我国经济形势发展的需要，也是与国际会计准则、 国际财务报告准则协调的需要，符合经济发展的全球化趋势。债务重组准则的发布 和实施必将成为我国会计史上的又一重要里程碑。 本文首先从公允价值及债务重组的相关理论入手，具体阐述了公允价值及债务 重组的含义及作用等，说明了债务重组准
2、则引入公允价值的背景即可行性，研究了 公允价值在债务重组准则中的具体应用，又分析了公允价值在债务重组准则应用中 存在的问题、 从而对公允价值在债务重组准则应用的改进建议方面进行了详细论述。 利用具体案例加以说明，从而总结出公允价值在债务重组准则中的应用研究。 关键词 公允价值 会计准则 债务重组 Fair value of debt restructuring and application of guidelinesFair value of debt restructuring and application of guidelines Abstract Along with the so
3、cialist market economys thorough development, the market competition degree grows day by day, the management and the investment risk are also getting higher and higher, enterprises creditors rights discharge way presents the different change form. Take the sound value as the measurement attribute, t
4、he sum payable will carry on suitable commutation processing in the future to the debtor, caused this debt to reorganize accountant to have the reasonable rationale. The sound value measurement is our country economic situation need to develop, is also and the international accounting standards, the
5、 international financial report criterion coordinated need, conforms to the economic development globalized tendency. The debt reorganization criterions issue and the implementation will certainly to become our country accountant in the history another important milestone.this article first obtains
6、from the sound value and the debt reorganizations correlation theories, elaborated specifically the sound value and the debt reorganizations meaning and the function and so on, showed the debt reorganization criterion introduction sound values background is a feasibility, has studied the sound value in the debt reorganization criterion concrete application, also has analyzed the sound value the question which exists in the debt reorganization criterion application, thus has carr
