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Other debt in the debt restructuring under the conditions of change in accounting treatment of


Business expenses not the most appropriate, because it will focus on the impact of debt restructuring to debt maturity reflects one-time period, easy to the enterprise's performance and financial position of the current tremendous impact at the same time, it does not meet the accrual requirements. because that affect the survival of the restructured debt have occurred during, say, should be carried out during the period of special accounting, to reflect the existence of the debtor in the reorganization of the debt that occurred during the occupation of the cost of capital (ie interest expense). II , the use of the concept of time value of money, make sure that the special circumstances of accounting principles mentioned earlier in this article, the new guidelines clearly provides that if the book value of debt restructuring is less than (or equal) the amount payable in the future, Japan will not do anything in the debt restructuring, the accounts treatment, that is, the debtor need not increase the book value of debt to be restructured to meet the future amounts to the same time, confirm the loss of debt restructuring, the creditors will not increase the book value of debt to be restructured due to the amount of the future, make sure debt restructuring or capital surplus . This paper argues that the main reason for such a requirement is to prevent misunderstanding of external information users. Typically, the debtor and the creditors through the liquidation of assets and debts to the debt into capital, modify the way the other terms of a debt after debt restructuring, creditors the debtor will make some concessions to the debtor to re-arrange their financial capital and to repay the debt. According to China decision agreed to a debtor to modify the terms of a debt of 60 of a matter. because the debt restructuring agreement has been able to reach a consensus, certainly made the creditors - some of the debt restructuring deal at the meeting reflected the debt restructuring the debtor formed by the reorganization of certain losses, and creditors are accordingly produced a certain amount of restructuring gains or capital reserves,[link widoczny dla zalogowanych], may be hard to understand. In fact,[link widoczny dla zalogowanych], the concessions should be considered in addition to whether or not amount, it also must consider the time factor. In fact, this problem has long been aware of a standard-setter, which in its terms of a debt for the modification of other statements are obvious,[link widoczny dla zalogowanych], such as may not change, but the creditor to collect debt pushed back the time, he also claims that the loss of the early recovery of the potential financial benefits, which requires considering the As we all know, will combine the amount of time to consider the present value of a concept is about to come to the present value of the amount due, a debt restructuring's success is that the present value of future amounts payable must be less than the current book value of debt, or debtor will choose the immediate repayment of debt in the current period rather than the extended period of time. This paper argues that, in order to carry out a reasonable accounting of the restructured debt, we must adopt the concept of time value of money. Suppose the book value of debt restructuring for the future cash outflows to present value of future cash outflow performance for future amounts payable, so that we can calculate the debt restructuring in the duration of the cost of funds rate, to determine the appropriate cost of funding. Of course,[link widoczny dla zalogowanych], according to China's accounting system is generally expressed as the Finance cost accounting, although the debtor's accounting costs reflect the use of funds, but its cost of funds rate would almost certainly lower than the social average cost of funds rate, the debt restructuring agreement even lower than the nominal interest rate. Therefore, the debtor obtained a result of debt restructuring interests are less recognized by the cost of capital can be realized, the same reason, although it confirmed the claims of debt restructuring during the existence of the interest, but because of its yield is far below the market average rate of return, even lower than the nominal interest rate agreement Therefore, the loss of concessions to their interests is recognized by less interest income has also been confirmed. In short, the development of market economy on the one hand for the enterprise's survival and development of a broader space, it also makes the competition among enterprises become more intense. In the case of the highly competitive market economy,[link widoczny dla zalogowanych], enterprises should be able to change with the external factors constantly change their mode of operation, good management can remain invincible in the competition. [Editor: Jiang Wild]
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