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企业会计准则第12号--债务重组 修订发布!变动对比!

发布时间:2019-05-29  作者:senke

SENKECPA

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南方彩票 1、XIUGAIZHAIWUZHONGZUDINGYI,ZHONGZUZHAIQUANHEZHAIWUYUQITAJINRONGGONGJUBUZUOQUBIEDUIDAI。

2、SHIJIANGZHONGZUZHAIQUANHEZHAIWU DEHUIJICHULIGUIDINGSUOYINZHIXINJINRONGGONGJUZHUNZE,CONGERYUXINJINRONGGONGJUZHUNZEXIEDIAOYIZHI,TONGSHISHANCHUGUANYUHUOYOUYINGSHOU、YINGFUJINEZUNXUNHUOYOUSHIXIANGZHUNZEDEGUIDING。

南方彩票 3、SHIJIANGYIFEIXIANJINZICHANCHANGZHAIQINGKUANGXIAZICHANCHUZHISUNYIDEJISUANFANG FAYUXINSHOURUZHUNZEXIEDIAOYIZHI,JIYIDIJIANZHAIWUDEGONGYUNJIAZHIZUOWEIJIAOYIJIAGE。

第五章衔接规定

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

第六章附则

第十七条 本准则自 2019 年 6 月 17 日起施行。

南方彩票 DISHIBATIAO 2006 NIAN 2 YUE 15 RICAIZHENGBUYINFADE《CAIZHENGBUGUANYUYINFA<QIYEHUIJIZHUNZEDI 1 HAO——CUNHUO>DENG 38 XIANGJUTIZHUNZEDETONGZHI》(CAIHUI﹝2006﹞3 HAO)ZHONGDE《QIYEHUIJIZHUNZEDI 12 HAO—— ZHAIWUZHONGZU》TONGSHIFEIZHI。CAIZHENGBUCIQIANFABUDEYOUGUANZHAIWUZHONGZUHUIJICHULIGUIDINGYUBENZHUN ZEBUYIZHIDE,YIBENZHUNZEWEIZHUN。

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