而反复修订所涉及的核心内容就是债务重组损益的确认以及会计计量属性之一公允价值的使用与否。

And repeatedly amended involved is the core content of the debt restructuring gains or losses, as well as accounting measures identified one of the fair value of the property or use.

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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.

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重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。

The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses.

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