| 评析关联方关系及其交易的披露准则 |
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| 引用本文： | 秦海敏,苗贵涛.评析关联方关系及其交易的披露准则[J].河南工业大学学报(社会科学版),2002,18(1):26-27,44. |
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| 作者姓名： | 秦海敏 苗贵涛 |
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| 作者单位： | 郑州工业高等专科学校管理系,河南,郑州,450007 |
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| 摘 要： | 对我国会计准则中关于关联方关系及其交易的披露进行分析，并通过与国际会计准则中有关内容进行对比，指出了我国有关规定的优劣及未来应该进一步完善和发展的方向。
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| 关 键 词： | 关联方关系 关联方交易 国际会计惯例 基本会计准则 |
| 文章编号： | 1008-7419(2002)01-0026-02 |
| 修稿时间： | 2001年10月10 |
Analysis and Appraisal of Accounting Standards For Associates And Joint Ventures |
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| Qing Haiming,Miao Guitao.Analysis and Appraisal of Accounting Standards For Associates And Joint Ventures[J].Journal of Henan University of Technology:Social Science Edition,2002,18(1):26-27,44. |
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| Authors: | Qing Haiming Miao Guitao |
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| Institution: | Qing Haiming Miao Guitao |
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| Abstract: | This paper gives an analysis on Accounting Standards for Associates and Joint Ventures. By com- paring with relative contents in international accounting standards. The author points out their advantages and disad- vantages and the ways to modify in the future. |
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| Keywords: | Associate relative Associate trade International accounting convention Basic accounting rules |
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