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."
因为将债务重组收益计入当期损益会增加债务企业当期的利润，从而为企业利用关联方之间的债务重组交易操纵利润提供了机会。
Because of the benefits from debt restructuring will increase the profits of enterprises, so as to provides an opportunity for companies to manipulate profits through related party transactions.
亚洲铝业声称，由于现金流和收益状况日益恶化，加之成本和债务负担不断增加，债务重组是必需之举。
Asia Aluminum claimed that the debt restructuring was needed because of deteriorating cash flow and earnings, combined with rising costs and debt burden.
亚洲铝业声称，由于现金流和收益状况日益恶化，加之成本和债务负担不断增加，债务重组是必需之举。
Asia Aluminum claimed that the debt restructuring was needed because of deteriorating cash flow and earnings, combined with rising costs and debt burden.
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