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关于印发修订《企业会计准则第12号 ——债务重组》的通知

发布时间:2019-06-01  作者:senke

关于印发修订《企业会计准则第12号 ——债务重组》的通知

财会〔2019〕9 号


南方彩票 GUOWUYUANYOUGUANBUWEI、YOUGUANZHISHUJIGOU,GESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGTING(JU),XINJIANGSHENGCHANJIANSHEBINGTUANCAIZHENGJU,CAIZHENGBUGEDIJIANGUANJU,YOUGUANZHONGYANGGUANLIQIYE:

WEISHIYINGSHEHUIZHUYISHICHANGJINGJIFAZHANXUYAO,GUIFANZHAIWUZHONGZUDEHUIJICHULI,TIGAOHUIJIXINXIZHILIANG,GENJU《QIYEHUIJIZHUNZE——JIBENZHUNZE》,WOBUDUI《QIYEHUIJIZHUNZEDI12HAO——ZHAIWUZHONGZU》JINXINGLEXIUDING,XIANYUYINFA,ZAISUOYOUZHIXINGQIYEHUIJIZHUNZEDEQIYEFANWEINEISHIXING。

ZHIXINGZHONGYOUHEWENTI,QINGJISHIFANKUIWOBU。

CAI ZHENG BU

南方彩票 2019NIAN5YUE16RI

FUJIAN:QIYEHUIJIZHUNZEDI12HAO——ZHAIWUZHONGZU

第一章 总则

南方彩票 DIYITIAO WEILEGUIFANZHAIWUZHONGZUDEQUEREN、JILIANGHEXIANGGUANXINXIDEPILU,GENJU《QIYEHUIJIZHUNZE——JIBENZHUNZE》,ZHIDINGBENZHUNZE。

DIERTIAO ZHAIWUZHONGZU,SHIZHIZAIBUGAIBIANJIAOYIDUISHOUFANGDEQINGKUANGXIA,JINGZHAIQUANRENHEZHAIWURENXIEDINGHUOFAYUANCAIDING,JIUQINGCHANGZHAIWUDESHIJIAN、JINEHUOFANGSHIDENGZHONGXINDACHENGXIEYIDEJIAOYI。BENZHUNZEZHONGDEZHAIWUZHONGZUSHEJIDEZHAIQUANHEZHAIWUSHIZHI《QIYEHUIJIZHUNZEDI 22 HAO——JINRONGGONGJUQUERENHEJILIANG》GUIFANDEJINRONGGONGJU。

DISANTIAO ZHAIWUZHONGZUYIBANBAOKUOXIALIEFANGSHI,HUOXIALIEYIZHONGYISHANGFANGSHIDEZUHE:(YI)ZHAIWURENYIZICHANQINGCHANGZHAIWU;(ER)ZHAIWURENJIANGZHAIWUZHUANWEIQUANYIGONGJU;(SAN)CHUBENTIAODIYIXIANGHEDIERXIANGYIWAI,CAIYONGDIAOZHENGZHAIWUBENJIN、GAIBIANZHAIWULIXI、BIANGENGHAIKUANQIXIANDENGFANGSHIXIUGAIZHAIQUANHEZHAIWUDEQITATIAOKUAN,XINGCHENGZHONGZUZHAIQUANHEZHONGZUZHAIWU。

DISITIAO BENZHUNZESHIYONGYUSUOYOUZHAIWUZHONGZU,DANXIALIEGEXIANGSHIYONGQITAXIANGGUANHUIJIZHUNZE:(YI)ZHAIWUZHONGZUZHONGSHEJIDEZHAIQUAN、ZHONGZUZHAIQUAN、ZHAIWU、ZHONGZU ZHAIWUHEQITAJINRONGGONGJUDEQUEREN、JILIANGHELIEBAO,FENBIESHIYONG《QIYEHUIJIZHUNZEDI 22 HAO——JINRONGGONGJUQUERENHEJILIANG》HE《QIYEHUIJIZHUNZEDI 37 HAO——JINRONGGONGJULIEBAO》。(ER)TONGGUOZHAIWUZHONGZUXINGCHENGQIYEHEBINGDE,SHIYONG《QIYEHUIJIZHUNZEDI 20 HAO——QIYEHEBING》。(SAN)ZHAIQUANRENHUOZHAIWURENZHONGDEYIFANGZHIJIEHUOJIANJIEDUILINGYIFANGCHIGUQIEYIGUDONGSHENFENJINXINGZHAIWUZHONGZUDE,HUOZHEZHAIQUANRENYUZHAIWURENZAIZHAIWUZHONGZUQIANHOUJUNSHOUTONGYIFANGHUOXIANGTONGDEDUOFANGZUIZHONGKONGZHI,QIEGAIZHAIWUZHONGZUDEJIAOYISHIZHISHIZHAIQUANRENHUOZHAIWURENJINXINGLEQUANYIXINGFENPEIHUOJIESHOULEQUANYIXINGTOURUDE,SHIYONGQUANYIXINGJIAOYIDEYOUGUANHUIJICHULIGUIDING。

第二章 债权人的会计处理

南方彩票 DIWUTIAO YIZICHANQINGCHANGZHAIWUHUOZHEJIANGZHAIWUZHUANWEIQUANYIGONGJUFANGSHIJINXINGZHAIWUZHONGZUDE,ZHAIQUANRENYINGDANGZAIXIANGGUANZICHANFUHEQIDINGYIHEQUERENTIAOJIANSHIYUYIQUEREN。

DILIUTIAO YIZICHANQINGCHANGZHAIWUFANGSHIJINXINGZHAIWUZHONGZUDE,ZHAIQUANRENCHUSHIQUERENSHOURANGDEJINRONGZICHANYIWAIDEZICHANSHI,YINGDANGANZHAOXIALIEYUANZEYICHENGBENJILIANG:CUNHUODECHENGBEN,BAOKUOFANGQIZHAIQUANDEGONGYUNJIAZHIHESHIGAIZICHANDADAODANGQIANWEIZHIHEZHUANGTAISUOFASHENGDEKEZHIJIEGUISHUYUGAIZICHANDESHUIJIN、YUNSHUFEI、ZHUANGXIEFEI、BAOXIANFEIDENGQITACHENGBEN。DUILIANYINGQIYEHUOHEYINGQIYETOUZIDECHENGBEN,BAOKUOFANGQIZHAIQUANDEGONGYUNJIAZHIHEKEZHIJIEGUISHUYUGAIZICHANDESHUIJINDENGQITACHENGBEN。TOUZIXINGFANGDICHANDECHENGBEN,BAOKUOFANGQIZHAIQUANDEGONGYUNJIAZHIHEKEZHIJIEGUISHUYUGAIZICHANDESHUIJINDENGQITACHENGBEN。GUDINGZICHANDECHENGBEN,BAOKUOFANGQIZHAIQUANDEGONGYUNJIAZHIHESHIGAIZICHANDADAOYUDINGKESHIYONGZHUANGTAIQIANSUOFASHENGDEKEZHIJIEGUISHUYUGAIZICHANDESHUIJIN、YUNSHUFEI、ZHUANGXIEFEI、ANZHUANGFEI、ZHUANYERENYUANFUWUFEIDENGQITACHENGBEN。SHENGWUZICHANDECHENGBEN,BAOKUOFANGQIZHAIQUANDEGONGYUNJIAZHIHEKEZHIJIEGUISHUYUGAIZICHANDESHUIJIN、YUNSHUFEI、BAOXIANFEIDENGQITACHENGBEN。WUXINGZICHANDECHENGBEN,BAOKUOFANGQIZHAIQUANDEGONGYUNJIAZHIHEKEZHIJIEGUISHUYUSHIGAIZICHANDADAOYUDINGYONGTUSUOFASHENGDESHUIJINDENGQITACHENGBEN。FANGQIZHAIQUANDEGONGYUNJIAZHIYUZHANGMIANJIAZHIZHIJIANDECHAE,YINGDANGJIRUDANGQISUNYI。

DIQITIAO JIANGZHAIWUZHUANWEIQUANYIGONGJUFANGSHIJINXINGZHAIWUZHONGZUDAOZHIZHAIQUANRENJIANGZHAIQUANZHUANWEIDUILIANYINGQIYEHUOHEYINGQIYEDEQUANYIXINGTOUZIDE,ZHAIQUANRENYINGDANGANZHAOBENZHUNZEDILIUTIAODEGUIDINGJILIANGQICHUSHITOUZICHENGBEN。FANGQIZHAIQUANDEGONGYUNJIAZHIYUZHANGMIANJIAZHIZHIJIANDECHAE,YINGDANGJIRUDANGQISUNYI。

南方彩票 DIBATIAO CAIYONGXIUGAIQITATIAOKUANFANGSHIJINXINGZHAIWUZHONGZUDE,ZHAIQUANRENYINGDANGANZHAO《QIYEHUIJIZHUNZEDI 22 HAO——JINRONGGONGJUQUERENHEJILIANG》DEGUIDING,QUERENHEJILIANGZHONGZUZHAIQUAN。

DIJIUTIAO YIDUOXIANGZICHANQINGCHANGZHAIWUHUOZHEZUHEFANGSHIJINXINGZHAIWUZHONGZUDE,ZHAIQUANRENYINGDANGSHOUXIANANZHAO《QIYEHUIJIZHUNZEDI 22 HAO—— JINRONGGONGJUQUERENHEJILIANG》DEGUIDINGQUERENHEJILIANGSHOURANGDEJINRONGZICHANHEZHONGZUZHAIQUAN,RANHOUANZHAOSHOURANGDEJINRONGZICHANYIWAIDEGEXIANGZICHANDEGONGYUNJIAZHIBILI,DUIFANGQIZHAIQUANDEGONGYUNJIAZHIKOUCHUSHOURANGJINRONGZICHANHEZHONGZUZHAIQUANQUERENJINEHOUDEJINGEJINXINGFENPEI,BINGYICIWEIJICHUANZHAOBENZHUNZEDILIUTIAODEGUIDINGFENBIEQUEDINGGEXIANGZICHANDECHENGBEN。FANGQIZHAIQUANDEGONGYUNJIAZHIYUZHANGMIANJIAZHIZHIJIANDECHAE,YINGDANGJIRUDANGQISUNYI。

第三章 债务人的会计处理

DISHITIAO YIZICHANQINGCHANGZHAIWUFANGSHIJINXINGZHAIWUZHONGZUDE,ZHAIWURENYINGDANGZAIXIANGGUANZICHANHESUOQINGCHANGZHAIWUFUHEZHONGZHIQUERENTIAOJIANSHIYUYIZHONGZHIQUEREN,SUOQINGCHANGZHAIWUZHANGMIANJIAZHIYUZHUANRANGZICHANZHANGMIANJIAZHIZHIJIANDECHAEJIRUDANGQISUNYI。

DISHIYITIAO JIANGZHAIWUZHUANWEIQUANYIGONGJUFANGSHIJINXINGZHAIWUZHONGZUDE,ZHAIWURENYINGDANGZAISUOQINGCHANGZHAIWUFUHEZHONGZHIQUERENTIAOJIANSHIYUYIZHONGZHIQUEREN。ZHAIWURENCHUSHIQUERENQUANYIGONGJUSHIYINGDANGANZHAOQUANYIGONGJUDEGONGYUNJIAZHIJILIANG,QUANYIGONGJUDEGONGYUNJIAZHIBUNENGKEKAOJILIANGDE,YINGDANGANZHAOSUOQINGCHANGZHAIWUDEGONGYUNJIAZHIJILIANG。SUOQINGCHANGZHAIWUZHANGMIANJIAZHIYUQUANYIGONGJUQUERENJINEZHIJIANDECHAE,YINGDANGJIRUDANGQISUNYI。

DISHIERTIAO CAIYONGXIUGAIQITATIAOKUANFANGSHIJINXINGZHAIWUZHONGZUDE,ZHAIWURENYINGDANGANZHAO《QIYEHUIJIZHUNZEDI 22 HAO——JINRONGGONGJUQUERENHEJILIANG》HE《QIYEHUIJIZHUNZEDI 37 HAO——JINRONGGONGJULIEBAO》DEGUIDING,QUERENHEJILIANGZHONGZUZHAIWU。

南方彩票 DISHISANTIAO YIDUOXIANGZICHANQINGCHANGZHAIWUHUOZHEZUHEFANGSHIJINXINGZHAIWUZHONGZUDE,ZHAIWURENYINGDANGANZHAOBENZHUNZEDISHIYITIAOHEDISHIERTIAODEGUIDINGQUERENHEJILIANGQUANYIGONGJUHEZHONGZUZHAIWU,SUOQINGCHANGZHAIWUDEZHANGMIANJIAZHIYUZHUANRANGZICHANDEZHANGMIANJIAZHIYIJIQUANYIGONGJUHEZHONGZUZHAIWUDEQUERENJINEZHIHEDECHAE,YINGDANGJIRUDANGQISUNYI。

第四章 披露

南方彩票 DISHISITIAO ZHAIQUANRENYINGDANGZAIFUZHUZHONGPILUYUZHAIWUZHONGZUYOUGUANDEXIALIEXINXI:(YI)GENJUZHAIWUZHONGZUFANGSHI,FENZUPILUZHAIQUANZHANGMIANJIAZHIHEZHAIWUZHONGZUXIANGGUANSUNYI。(ER)ZHAIWUZHONGZUDAOZHIDEDUILIANYINGQIYEHUOHEYINGQIYEDEQUANYIXINGTOUZIZENGJIAE,YIJIGAITOUZIZHANLIANYINGQIYEHUOHEYINGQIYEGUFENZONGEDEBILI。

DISHIWUTIAO ZHAIWURENYINGDANGZAIFUZHUZHONGPILUYUZHAIWUZHONGZUYOUGUANDEXIALIEXINXI:(YI)GENJUZHAIWUZHONGZUFANGSHI,FENZUPILUZHAIWUZHANGMIANJIAZHIHEZHAIWUZHONGZUXIANGGUANSUNYI。(ER)ZHAIWUZHONGZUDAOZHIDEGUBENDENGSUOYOUZHEQUANYIDEZENGJIAE。

第五章 衔接规定

南方彩票 DISHILIUTIAO QIYEDUI 2019 NIAN 1 YUE 1 RIZHIBENZHUNZESHIXINGRIZHIJIANFASHENGDEZHAIWUZHONGZU,YINGGENJUBENZHUNZEJINXINGDIAOZHENG。QIYEDUI 2019 NIAN 1 YUE 1 RIZHIQIANFASHENGDEZHAIWUZHONGZU,BUXUYAOANZHAOBENZHUNZEDEGUIDINGJINXINGZHUISUDIAOZHENG。

第六章 附则

DISHIQITIAO BENZHUNZEZI 2019 NIAN 6 YUE 17 RIQISHIXING。

DISHIBATIAO 2006 NIAN 2 YUE 15 RICAIZHENGBUYINFADE《CAIZHENGBUGUANYUYINFA<QIYEHUIJIZHUNZEDI 1="">DENG 38 XIANGJUTIZHUNZEDETONGZHI》(CAIHUI﹝2006﹞3 HAO)ZHONGDE《QIYEHUIJIZHUNZEDI 12 HAO—— ZHAIWUZHONGZU》TONGSHIFEIZHI。CAIZHENGBUCIQIANFABUDEYOUGUANZHAIWUZHONGZUHUIJICHULIGUIDINGYUBENZHUNZEBUYIZHIDE,YIBENZHUNZEWEIZHUN。