Study On The Influence Of New Debt Restructing Accounting Standards To Listed Companies In China

Because enterprises manage improperly or are influenced by the external factors which cause fund turnover to be ineffective, profit ability to drop, the enterprises can not pay one's debts with all his assets, fall into debt predicament and lead to debt restructuring.Thus debt restructuring standard come into being.Debt restructuring standard first issues in 1998, which is helpful to standardize debt restructuring affairs activities and protect the creditors' interests. Compared the debt restructuring standard in 1998 with that in 2001, revision of the debt restructuring in 1998 is that our government makes a breakthrough decision according to the concrete accounting practice and market environment characteristic. The debt restructuring standard of 2001 prevents the listed companies from utilizing the standard to control the profit and manage the surplus. The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions, guide, recombinate trading activity and can accord with international criterion that accounting convention integrate.Debt restructuring new standard change very greatly compared with the standard in 2001, but is essentially identical with standard made in 1998. The new standard uses the fair value as a metering method, uses estimation technology of current value, and look on the income in restructuring as the current period increase and decrease.All of these are identical with the method international criterion in nowadays. The new criterion brings the new scene .How to do connecting and transition of the new or old criterion well and how to use the new criterion rationally and reliably becomes the focal point after the criterion is issued .This paper aims at that problem, carried on an improvement a research to method and the reorganization profit and loss ground of the obligation reorganization confirmation and take period as our country accountancy's standard of perfect exert penny of dint.Therefore, the textual research draws up for accountancy's standard provided theories basis, not only to our country of accountancy standard construction the work have important meaning, and take charge of to the stock market also have important reference value.