债务重组收益(Gainon Restructuring of Debt) 是指企业以现金清偿某项债务时债务人将重组债务的帐面价值与支付现金之间的差额，或者非现金资产清偿某项债务时债务人将重组债务的帐面价值与转让的非现金资产的公允价之间的差额。
债务重组收益(Gainon Restructuring of Debt) 是指企业以现金清偿某项债务时债务人将重组债务的帐面价值与支付现金之间的差额，或者非现金资产清偿某项债务时债务人将重组债务...
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这三次变化主要是围绕着债务重组收益的确认和计量属性的选择这两个核心问题展开。
The three changes are mainly centered on the two core issues: the gains of debt restructuring and the choice of measurement attributes.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
其次，债务重组收益不再计入“资本公积”，而是确认为收入要素，计入“营业外收入”账户。
"Second, the debt restructuring income no longer included in" capital surplus ", but recognized as income factor, included in "operating income" account."
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