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dui 2014 nian yi lai ruo gan hui ji zhun ze xiu ding de fan si
Author(s): 
Pages: 74-78
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  会计准则修订原则利润表项目营业利润长期股权投资;
Abstract: 针对2014年以来修订的长期股权投资准则、政府补助准则、金融工具的确认和计量准则,以及一般企业财务报表格式的修订所引起的账务处理和报表项目列示的变化,分析其可取之处,同时对其中的不足进行反思。我国会计准则的修订除了要兼顾与国际惯例的趋同,还应遵循真实性原则、谨慎性原则、融洽性原则和合理性原则。
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