公允价值在债务重组准则中的应用与研究 毕业论文.doc

公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 guidelines [Abstract] Along with the socialist market economy's thorough development, the petition degree grows day byday, the management and the investment risk are also getting higher and higher, enterprise's creditor's rights discharge way presents the different change form. Take the sound value asthe measurement attribute, the sum payable will carry mutation processing inthe future tothe debtor, caused this debt to anize accountant tohave the reasonable rationale. The sound value measurement isour country economic situation need todevelop, isalso and the international accounting standards, the international financial report criterion coordinated need, conforms tothe economic development globalized tendency. The debt anization criterion's issue and the implementation will certainly e our country accountant inthe history another important article first obtains from the sound value and the debt anization's correlation theories, elaborated specifically the sound value and the debt anization's meaning and the function and soon, showed the debt anization criterion introduction sound value's background isafeasibility, has studied the sound value inthe debt anization criterion concrete application, also has analyzed the sound value the question which exists inthe debt anization criterion application, thus has carried onthe detailed elaboration tothe sound value inthe debt anization criterion application's improvement suggestion aspect. Explained using the concrete case, thus summarizes the soun