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wo guo ju ti hui ji zhun ze de fa bu ji zheng yi po xi
Author(s): 
Pages: 37-43
Year: Issue:  20
Journal: Finance and Accounting Monthly

Keyword:  具体准则会计理论会计规则会计制度;
Abstract: 世界银行为我国具体会计准则的制定提供了资金和技术支持,指派德勤会计公司担任会计改革的“军师”,1994~1996年发布30份具体准则(征求意见稿),1997~2001年陆续发布16项具体会计准则。会计规则日趋弹性化,递延所得税、合并报表、权益法、预计负债等方面的失当规则陆续涌入会计法规。
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