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Research on Debt Restructuring Standard and Its Implementation Effect

Author: DuJuan
Tutor: GaiDi
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Accounting Standards Debt Restructuring Implementation of the guidelines Improvements to IFRSs
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 507
Quote: 0
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Abstract


In 2006 , the Ministry of Finance issued a new set of corporate accounting standards system , the revised \The revised guidelines on debt restructuring with the 2001 guidelines biggest difference is the use of fair value and the debt will benefits obtained through debt restructuring through profit or loss , rather than credited to the capital reserve . The revision attracted a lot of controversy , a view that the new guidelines the company inflated profits hazardous behavior of the capital markets have a chance ; also the view that the new standards to achieve convergence with International Financial Reporting Standards , reflects the debt the essence of the restructuring transactions , debt restructuring will not be abused. According to the 2008 annual report released by the Shanghai Stock Exchange ST data for the newly revised debt restructuring guidelines for listed companies , in order to do a more comprehensive and objective evaluation of this amendments . With the previous accounting standards related to the debt restructuring \and tax evasion . Second , the article on the basis of previous studies , the evolution of the debt restructuring guidelines and the course of development of the debt restructuring of listed companies further research, according to research data analysis of the characteristics and problems of the debt restructuring of listed companies at this stage . Finally, according to the findings, the quality of earnings information disclosure should be strengthened to improve the fair value model , increase supervision of debt restructuring behavior specific recommendations for improvement . The study found that the listed company 's debt restructuring behavior and Free delisting incentives to manage earnings . ST debt restructuring gains probability and scale Free delisted motivation greater. Thus , amendments to standards to achieve international convergence , but it means to become part of the listed companies to manipulate profits needs to be further improved .

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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