这是一份国外2001年关于债务重组会计核算标准的资料.
ACCOUNTING STANDARD FOR BUSINESS ENTERPRISES
DEBT RESTRUCTURING [Revised 01/2001]
1.This Standard prescribes the accounting treatment for debt restructuring and the disclosure of
related information by enterprises.
DEFINITIONS
2.The following terms are used in this Standard with the meanings specified:
(1) A debt restructuring is an event in which the terms of a debt are modified as a result
of a mutual agreement between a debtor and a creditor or a judgment by a court.
(2) Contingent payments are payments which are dependent on the occurrence of
specified future events,the occurrence of which is uncertain.
(3) Contingent receipts are receipts which are dependent on the occurrence of specified
future events,the occurrence of which is uncertain.
(4) Fair value is the amount for which an asset could be exchanged or a liability settled,
between two knowledgeable,willing transacting parties in an arm's length transaction.
METHODS OF DEBT RESTRUCTURING
3.Methods of debt restructuring include:
(1) Satisfaction of a debt by an amount of cash which is lower than the carrying amount
of the debt;
(2) Satisfaction of a debt by a transfer of non-cash assets;
(3) Conversion of a debt into capital;
(4) Modification of other terms of a debt such as an extension of the repayment period of
the debt,an extension of the repayment period of the debt but accrual interest and,an
extension of the repayment period of the debt with a reduction of the principal of the
debt or a reduction of the interest on the debt;and
(5) A combination of any two or more methods listed above (hereinafter referred as
“mixture of restructuring methods”).
ACCOUNTING BY DEBTORS
4.When a debtor settles a debt at an amount of cash which is lower than the carrying amount of
the debt,the difference between the carrying amount of the debt to be restructured and the
cash paid should be recognised as capital surplus.
ACCOUNTING STANDARD FOR BUSINESS ENTERPRISES
DEBT RESTRUCTURING [Revised 01/2001]
