| 浅论我国新企业会计准则与国际准则的差异 |
| |
| 引用本文： | 马冀明.浅论我国新企业会计准则与国际准则的差异[J].科技情报开发与经济,2006,16(20):118-119. |
| |
| 作者姓名： | 马冀明 |
| |
| 作者单位： | 太原市热力公司,山西,太原,030001 |
| |
| 摘 要： | 从资产减值、公允价值的适用范围、企业合并的会计处理方法、关联方及其交易的披露范围等4个方面,论述了新企业会计准则体系与国际财务报告准则存在的差异。
|
| 关 键 词： | 资产减值 公允价值 合并会计 国际财务报告准则 |
| 文章编号： | 1005-6033（2006）20-0118-02 |
| 收稿时间： | 2006-05-22 |
| 修稿时间： | 2006年5月22日 |
Discussion on the Difference between New Accounting Principles of Chinese Enterprise and the International Accounting Principles |
| |
| MA Ji-ming.Discussion on the Difference between New Accounting Principles of Chinese Enterprise and the International Accounting Principles[J].Sci-Tech Information Development & Economy,2006,16(20):118-119. |
| |
| Authors: | MA Ji-ming |
| |
| Abstract: | From four aspects of the assets depreciation, the applicability of the fair value, the accounting treating methods of enterprises' merger, and the associated parts and the discovering range of their trades, this paper discusses on the differences between the new accounting principles of Chinese enterprise and the international accounting principles. |
| |
| Keywords: | assets depreciation fair value combined accounting principle of international financial report |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
