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2022•Asian Journal of Economics Business and AccountingOpen access

A Study of the Accounting Impact of the New Standard on Debt Restructuring

Lei Yiyang

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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.

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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.

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Available 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.

Key concepts: Restructuring, Debt restructuring, Creditor, Debt, Accounting, Business, Economics, Finance

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