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wo guo jian zao he tong zhun ze yu ias11 de cha yi fen xi
Author(s): 
Pages: 15-16
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  建造合同准则国际会计准则收入确认报表披露;
Abstract: 现行会计准则体现了与国际会计准则趋同的理念,总体上看,建造合同准则与《国际会计准则第11号———建造合同》(IAS 11)已基本实现趋同,但在收入确认和报表披露等方面尚存在一些差异,本文试对此进行分析。
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