以劳务抵债的债务重组之会计处理

发布时间：2018-04-08 09:30

  本文选题：劳务　切入点：抵债　出处：《财会月刊》2013年03期

【摘要】：正在劳务资源成为投资者评估企业的重要指标之一的今天,在实务中存在着大量的企业用劳务来进行重组,并且劳务的数量金额可进行衡量,这样债务人就可以少利用或不利用货币性资金,为企业增强流动性。而现行《企业会计准则第12号——债务重组》忽略了用劳务来进行债务重组的情况。因此,债务重组准则将劳务重组排除在外是忽略了劳务重组的实质,从而使得现有会计信息实质缺失。
[Abstract]:Today, labor resources are becoming one of the important indicators for investors to evaluate enterprises. In practice, a large number of enterprises use labor services to restructure, and the amount of labor services can be measured.In this way, the debtor can use less or no monetary funds to enhance liquidity for the enterprise.However, the current Accounting Standards for Enterprises No. 12-debt restructuring neglects the use of services for debt restructuring.Therefore, the criteria of debt restructuring exclude labor restructuring is to ignore the essence of labor restructuring, which makes the existing accounting information essential missing.
【作者单位】： 重庆工商大学会计学院;
【分类号】：F233
，

本文编号：1721018