A Study of the Accounting Impact of the New Standard on Debt Restructuring
Asian Journal of Economics, Business and Accounting · pp. 43–48 · Published 7 Jun 2022
10.9734/ajeba/2022/v22i1830648Abstract
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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