Difference analysis of accounting standard for business enterprises: debt restructuring after and before revision;
《企业会计准则—债务重组》修订前后的差异分析
The Later and Former Debt Restructuring Standard s Comparison and its Influence on the Enterprises;
新旧债务重组准则比较及对企业的影响
Study on State-owned Enterprise Debt Restructuring Mode and Performance;
我国国有企业债务重组模式及绩效问题研究
The Influence of Debt Recombination Principle on the Accounting of Enterprises;
债务重组准则对企业财务的影响
Study on real option approach of corporate debt reorganization;
公司债务重组的实物期权方法研究
Af- ter analyzing the strengthes and weaknesses of debt reorganization,reconciliation and rectification,and bankruptcy,the author advances his own viewpoint——bankruptcy reorganization,the aim of which is economic development and protection of creditors.
作者在分析债务重组、和解整顿、破产的优点与缺点之后,以经济发展和债权人保护为目标,提出了自己的观点——破产式重组。
Rules of new debts reorganization extremely standardize the reorganizational behaviors of new business obligations,while there still lie some problems in the course of implementation.
新的债务重组准则极大的规范了企业的债务重组行为,但其在执行过程中也还存在一些问题,就新旧准则在债务重组的定义、方式、债务人的会计处理和债权人的会计处理等方面的差异进行了比较,指出了新准则在虚列资产、不符合一致性原则、容易使债权人操纵利润以及忽视了资产的时间价值等方面存在的不足,并有针对性地提出了改进建议。
This paper deals with the researches on the debts reorganization of listed companies.
本论文是关于上市公司债务重组问题的研究。
Debts realignment─untie the fast debts knot between enterprises and banks
债务重组──解开企业与银行的债务死结
Actual Losses of Creditors in IVA (Individual Voluntary Arrangement);
浅谈债权人在债务重组中的实际损失
An Objection to the Stipulations of Debt Restructuring through Modification to the Other Terms of a Debt;
对修改其他债务条件进行债务重组规定的异议
The debt crisis of the government owned banks and enterprisesand the way of the debt recombination;
国有银企债务危机及债务重组的思路与措施
The Understanding and Study of Debt Restructuring;
对债务重组帐务处理的认识及其探讨
Suggestions on Improving Accounting Standards for the Mixture of Debt Restructuring;
对混合性债务重组会计处理的思考——关于完善债务重组准则的建议
Debt restructuring: A reorganisation of acompany's outstanding debt, for instance byconverting some of the debt into equity.
债务重组:重新安排公司的未清债务，如把部圳责务转换成权益。
Turning debts into shares: the best choice of reforming debts in state enterprises;
债转股是国企债务重组的最佳现实选择
Liabilities Restructure Experience in Foreign Countries and Transforming Debt to Equity-Our New Attempt in SOE Reform;
从各国债务重组看我国国企改制新尝试——债转股
The Revision of Debt Restructuring Accounting Standard and Earnings Management;
《债务重组》会计准则的修订与盈余管理
Analytic Research on Reconstruction of Enterprise Debts for Huanggong Group and Its Revelations;
黄工集团债务重组案例分析及其启示
Research on the Reconstruction in China Enterprise-banking Debt;
中国银企业债务重组动作问题的研究
Discussion on the Revision of Five Accounting Standards including debt Restructuring;
浅谈债务重组等五项会计准则的修改
Humble Opinions on Debt Rescheduling Processing and Tax Adjustment
浅谈债务重组的处理方法及纳税调整
A Study on the New and Old Standards of Debt Restructurings
对新旧债务重组准则相关问题的思考
Shallow Analyze Accounting Treatment Method Under the Modification of other Terms of a Debt;
债务重组中修改其他债务条件下的会计处理方法探讨
The "2+1" Model to Defuse Local Colleges Debt Risk--Inspiration Based on the Experience in Debt Restructuring of State-owned Enterprises
化解地方高校债务风险的“2+1”模式——基于国企债务重组经验的启示
Financial Ecological Environment,The Governance Effect of Debt and Debt Restructuring:Empirical Evidence;
金融生态环境、负债的治理效应与债务重组:经验证据