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fen bu bao gao hui ji zhun ze de guo ji bi jiao
Author(s): 
Pages: 81-82
Year: Issue:  11
Journal: FINANCE AND ACCOUNTING MONTHLY

Keyword:  会计准则分部报告国际会计协调;
Abstract: 本文剖析了我国《企业会计准则第35号--分部报告》与美国会计准则和国际会计准则之间的异同,旨在借鉴国际经验,完善我国的分部报告会计准则,从而对我国会计实践发挥更好的指导作用.
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