摘要
与原会计准则相比较,新会计准则在公允价值、存货、无形资产等方面做了重大改变。通过阐述新会计准则相对于旧准则的主要变化,浅析新会计准则实施后对高校会计专业课程体系、教师专业知识、会计人才培养及评价等教育工作产生的影响,提出应对这些影响的办法。
Compared with the previous accounting standards,new accounting standards change significantly in fair value,inventory,intangible assets,etc.By expounding the major changes in the previous accounting stan-dards,the article takes up a brief discussion on the impacts of the implementation of new accounting standards on curriculum system for Accounting Program in colleges,teachers’professional knowledge and accounting tal-ents training and evaluation,etc.and comes up with relevant approaches for those impacts.
出处
《南宁职业技术学院学报》
2010年第3期58-61,共4页
Journal of Nanning College for Vocational Technology
关键词
新会计准则
高校会计教育
影响
措施
new accounting standards
accounting education
fair value
intangible assets
accounting profes-sional competence
