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財(cái)務(wù)和會(huì)計(jì)〔2019〕9 號(hào)

國(guó)務(wù)院相關(guān)常委、相關(guān)直屬組織，各省、自制區(qū)、直轄市、安置單列市財(cái)務(wù)廳（局），新疆消費(fèi)樹立兵團(tuán)財(cái)務(wù)局，財(cái)務(wù)部各地禁錮局，相關(guān)中心處置企業(yè)：

　　為符合社會(huì)主義商場(chǎng)財(cái)經(jīng)興盛須要，典型債務(wù)重組的會(huì)計(jì)處置，普及會(huì)計(jì)消息品質(zhì)，按照《企業(yè)會(huì)計(jì)規(guī)則——基礎(chǔ)規(guī)則》，我部對(duì)《企業(yè)會(huì)計(jì)規(guī)則第12號(hào)——債務(wù)重組》舉行了訂正，現(xiàn)予照發(fā)，在一切實(shí)行企業(yè)會(huì)計(jì)規(guī)則的企業(yè)范疇內(nèi)實(shí)行。

　　實(shí)行中有何題目，請(qǐng)準(zhǔn)時(shí)反應(yīng)我部。

　　附屬類小部件：企業(yè)會(huì)計(jì)規(guī)則第12號(hào)——債務(wù)重組

　　財(cái) 政 部

　　2019年5月16日