摘要
财政部刚刚发布了新的企业会计准则体系,本文主要是对新发布的会计基本准则和现行的会计基本准则进行对比分析,阐述新会计基本准则中的主要变化,同时将新发布的会计基本准则和国际会计准则委员会发布的编报财务报告的框架进行对比分析,分析我国基本准则的国际化取向。
The Ministry of Finance has published new systems of accounting standards.Thisthe paper is concerning comparing the new published basic accounting standard with the current basic accounting standard, stating the main changes in the new one, and also comparing the new one with IAS＇s Framework indicating the international destination of our basic accounting standard.
出处
《价值工程》
2006年第9期140-141,共2页
Value Engineering
关键词
会计基本准则
编报财务报告的框架
basic accounting standard
framework for preparing financial reports
