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债务重组收益怎样归类
释义
法律分析:
债务重组收益的归类方式:如果以低于债务账面价值的现金清偿某项债务的,重组债权的账面价值与收到的现金之间的差额为当期损失;如果以非现金资产清偿某项债务的,则重组债权的账面价值作为受让的非现金资产的入账价值等。
法律依据:《《企业会计准则》》第十一条
会计信息应当符合国家宏观经济管理的要求,满足有关各方了解企业财务状况和经营成果的需要,满足企业加强内部经营管理的需要。
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更新时间:2025/2/27 13:02:57