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中国会计准则与国际会准则的比较2013
摘要:
随着
Abstract
With the global economy, accounting for a common business language in the world economic stage has played an increasingly important role. Chinas international harmonization of accounting standards has become in recent years, accounting theory and practice in the study of the hot topic. As the International Accounting Standards Accounting Standards in large part reflects the range of coordination results in the international world has been widely accepted within range, so this international accounting standards and Chinese accounting standards of Chinas accounting standards used for comparison, the international coordination of Wen Ti in-depth study of the entry point.
Keywords: China Accounting Standards International Accounting Standards Compare Inventory Assets 目 录
一.绪论....................................................................1
1.会计准则的认识... ............................................... .......1
2.中国会计准则的内容. .. ..................................................1
3.中国会计准则与国际化协调的必然性.. ..................................... 2
二.中国具体会计准则与国际会计准则的比较..................................3
1. 固定资产准则的比较.................................................... 3
2. 无形资产准则的比较.................................................... 5
3. 存货准则的比较......................... ...............................7
4. 收入准则的比较....... ................................................11
4.1 收入的计量的比较.................................................11
4.2 收入披露的比较...................................................12
三.中国会计准则的国际化道路..............................................12
1. 完善法规体系......................................................... 12
2. 改善会计准则制定程序................................................. 13
3. 健全会计准则制定机构............................................. . ...13
4. 建立财务会计概念框架体系............................................. 14
5. 补充和修订会计准则内容.. .............................................14
结束语.........................
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