| 从新会计准则看我国会计准则国际化 |
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| 引用本文： | 邓丽平.从新会计准则看我国会计准则国际化[J].湖南人文科技学院学报,2007(2):39-41. |
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| 作者姓名： | 邓丽平 |
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| 作者单位： | 湖南人文科技学院计财处,湖南,娄底,417000 |
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| 摘 要： | 财政部2006年2月25日发布了39项企业会计准则,这些准则和过去的会计准则相比,从基本会计准则到具体会计准则都做了较大的改动。从新的会计准则来看,我国会计准则国际化充分考虑了我国的客观环境和特点,慎重处理了与国际会计准则之间的关系,除极少数事项外,已与国际财务报告准则实现了趋同。
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| 关 键 词： | 新准则 会计准则 会计准则国际化 |
| 文章编号： | 1673-0712(2007)02-0039-03 |
| 修稿时间： | 2006年12月10 |
Thinking about Discussing International Accounting Standards according to New Accounting Standards |
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| DENG Li-ping.Thinking about Discussing International Accounting Standards according to New Accounting Standards[J].Journal of Hunan Institute of Humanities,Science and Technology,2007(2):39-41. |
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| Authors: | DENG Li-ping |
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| Abstract: | Ministry of Finance issued 39 enterprise's accounting standards on February 25,2006.Compared with the previous accounting standards,these standards,from basic accounting standards to specific accounting standards,have changed a lot.The new accounting standards give full consideration to the objective environment and the characteristics of our country,carefully handling the relationship with international accounting standards.Except for a few things,the new accounting standards have a convergence with International Financial Reporting Standards. |
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| Keywords: | new standards accounting standard international accounting standards |
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