Part III focuses on the study of domestic and foreign debt restructuring accounting standard.

第三部分主要介绍国内和国外关于债务重组的研究状态。

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Part IV focuses on the content and the reason of the changes on new debt restructuring accounting standard, mainly evaluate the new debt restructuring accounting standard which issued in 2006.

第四部分主要介绍债务重组准则的变化内容及债务重组准则的变更原因，并主要对2006年债务重组准则进行评析。

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In February 2006 the Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 12 - Debt Restructuring" (hereinafter referred to the new guidelines).

财政部2006年2月颁布了《企业会计准则第12号—债务重组》(以下称新准则)。

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