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读了贵刊2003年第5期《浅析集团内债务重组业务的合并会计报表抵销》一文(以下简称该文),笔者认为该文有几处值得商榷:一、关于集团内债务重组业务进行合并会计报表抵销的时点问题对集团内债务重组业务,编制相关的合并会计报表,就债务重组业务的时点而言,只能是债务重组以后.即使是年末31日进行债务重组,编制该年末的会计报表,报表反映的只能是债务重组后的情况,而无法反映债务
Read your magazine 2003 No. 5 “Analysis of intra-group debt restructuring business consolidated financial statements offset” one article (hereinafter referred to as the article), I think the article has several debatable: First, the debt restructuring within the group business The issue of the timing of offsetting consolidated financial statements When preparing the related consolidated financial statements for the group’s debt restructuring business, only the debt restructuring can be done in the light of the debt restructuring business. Even if the debt restructuring is carried out on the 31st of the year-end, The preparation of the end of the year accounting statements, statements reflect only the debt restructuring, but can not reflect the debt