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xiao qi ye yu yi ban qi ye yi qian nian du sun yi shi xiang de hui ji chu li
Pages: 96-97
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  小企业会计准则企业会计准则以前年度损益调整;
Abstract: 《企业会计准则》和《小企业会计准则》中关于以前年度损益调整的处理存在很大差异。本文根据会计收益观在不同企业的适用情况,对一般企业和小企业在涉及以前年度损益事项上的处理方法进行了对比和归纳。
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