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qian tan zhong guo hui ji zhun ze de te se
Author(s): 
Pages: 32-33
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  中国会计准则行业会计制度财务会计概念概念公告公认会计原则筹资活动账面价值国际会计准则财政部会计司财务困难;
Abstract: 综观我国《企业会计准则》和具体会计准则,可以看出它们已经吸收和借鉴了许多国际上的通行做法,并努力做到与国际惯例接轨。但是仔细地研读这些会计准则,并与国外的会计准则相比较,还存在差异,这些差异是由我国的国情决定的,也体现了我国会计准则的特色。1.会计准则的目...
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