Research On Earnings Management Of Debt Restructuring Under Fair Value Measurement

With the rapid development of capital markets in China,the disadvantages of gradually appearing attribute acquisition cost measurement are increasingly being able to meet the requirements of users of financial reporting.During introduction-Avoidance-Return 3 levels,we have taken account of international convergence requirements for accounts and experienced standards that also correspond to fair value measurements.Overall fair value accounting standards,including guidelines for restructuring of debt,will be applied in 2006.In 2014,by releasing "Accounting standards for Enterprises No.39-fair value measurement ",it is the first measurement attribute on the accounting standard.CAS 39 redefines fair value,fair value measurement refined methods to be fair value of more scientific and reliable assets and liabilities.Current fair value measurement almost half a century after the development of either obvious advantage in theory or in fact,for the benefit of,providing more accurate accounting information,therefore,to its effective judgment It is related to contributing.However,"assessment" of controversy is often the main reason.Specifically,there are fair values of measurements as many of the inactive markets are being used by the math would have been reflected by people.In recent years there were debt restructuring,which involved a lot of incorrect examples of debt restructuring that was following the revised guidelines on the debt restructuring promulgated,a profit or loss of profits to the company back to the company to closely provide revenue management space Let me think of the existing problem on the fair value of the restructured debt.First,the use of literature analysis-related literature at the fair value of debt restructuring and revenue management is summarized,reviewed,and a normative analysis of the fair value of use,and the use research of debt restructuring of the issue,then debt restructuring and debt The impact of the debt restructuring of the fair value of the revenue management that could occur,including its motivation and measures,analyzing the basic theory of the assets carried out under the second;Secondly,*ST HAILONG debt restructuring use case analysis.Successful "hitting"is to manage the analysis revenue analysis how the company uses debt restructuring under fair value and ultimately a comprehensive analysis of the proposed regulation related to the above conclusion:surplus although the fair value of debt restructuring to bring space can be divided into two aspects,the aspect after the introduction of 2006 of the fair value of debt restructuring,the profit of debtor of debt restructuring into net profit and loss,On the other hand,the fair value of our country,on the other hand,the perfect condition,the evaluation method is not complicated,that the fair value of our country has led to its credibility,and in many cases,academia and actually doubt,It will be a revenue management tool;and finally,make relevant policy recommendations such as rational design of such executive compensation system,improve the guidelines for debt restructuring,improve the fair value of related regulations.The fair value of debt restructuring in our country there is a gap between theory and reality.But,in the capital market continues to develop and improve today,we believe the debt restructuring and fair value measurement will continue to mature,which gradually adapt to China’s national conditions,and for the development of the national economy play an increasingly important role.