Yiyang, Lei (2022) A Study of the Accounting Impact of the New Standard on Debt Restructuring. Asian Journal of Economics, Business and Accounting, 22 (18). pp. 43-48. ISSN 2456-639X
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Official URL: https://doi.org/10.9734/ajeba/2022/v22i1830648
Abstract
After the introduction of the new standard on debt restructuring in 2019, this article analyzes the motivation of debt restructuring, compares the differences between the old and new standards on debt restructuring and analyzes the different effects of the new and old standards on the accounting treatment of creditors and debtors with case data, and finally proposes corresponding suggestions for some of the problems existing in the new standard.
| Item Type: | Article |
|---|---|
| Subjects: | ScienceOpen Library > Social Sciences and Humanities |
| Depositing User: | Managing Editor |
| Date Deposited: | 17 Jan 2023 08:57 |
| Last Modified: | 22 May 2024 09:22 |
| URI: | http://scholar.researcherseuropeans.com/id/eprint/196 |
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