新会计准则在会计理论上的主要创新（The new accounting standards on the main innovation in accounting theory）.docVIP

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新会计准则在会计理论上的主要创新（The new accounting standards on the main innovation in accounting theory）.doc

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新会计准则在会计理论上的主要创新（The new accounting standards on the main innovation in accounting theory）

新会计准则在会计理论上的主要创新（The new accounting standards on the main innovation in accounting theory） The new accounting standards on the main innovation in accounting theory This article source: / Abstract: Chinas new accounting standards, it is the combination of convergence and innovation, both based on the China conditions, a new set of standards and international standards are almost the same. This article make some explanation on the main innovation of the new accounting standards. Key words: innovation; fair value; goodwill In February 15, 2006, the Ministry of Finance issued the accounting standards of enterprise, it includes 1 basic standard and 38 specific accounting standards, the 39 accounting standards of Chinas current system of new accounting standards, marking the full line from theory to practice and the international accounting standards. This paper make some explanation on the main innovation of the new accounting standards. One or two different income view Income / expense view: refers to the norms of certain types of transactions or events of accounting standards, consider direct confirmation of income and expenses associated with certain types of transactions and measurement of the elements, focus on the income statement, the balance sheet is only for Interperiod allocation intermediary confirmation and reasonable measurement of income, profit table is affiliated. Asset / liability: definition and regulate the recognition and measurement of the related assets and liabilities caused by the types of transactions or events or the related assets and liabilities caused by the impact, according to the changes of assets and liabilities to confirm the income. The determination of income does not need to consider the problem of implementation, as long as the increase in net assets, as income confirmation. Pay more attention to the balance sheet, the new accounting standards with the earnings outlook. Two, the measurement of assets Measurement of Chinas accounting