现行会计准则交易,事项观及其运用（The current accounting standards trading matters view and its application）.docVIP

现行会计准则交易,事项观及其运用（The current accounting standards trading matters view and its application） The current accounting standards trading matters view and its application 2010-5-21 17:33 Zhang Zhenling The 2006 reform of accounting standards has undergone many changes in the accounting theory, such as the revenue expense view to asset liability view, by business income to comprehensive income, from historical cost perspective to fair value, from system oriented or rules to the guiding principles or goal oriented etc.. Based on the current standards of learning, the author found that the transaction matters / view is also an important concept of the current accounting standards, it is a pity that a few people pay attention to highlight. The two different types of business transactions, differences between accounting ideas were significantly different. From the perspective of transaction / matters, according to the essential difference between transactions, and different accounting ideas, analysis of the accounting treatment of the various business, can play a multiplier effect, contribute to a more comprehensive understanding of the existing standards. A, trade matters / view is mainly reflected in the current accounting standards (a) for the first time in 1993 promulgated the definition of accounting elements in Chinas accounting standards (hereinafter referred to as the old criterion) defined assets refer to enterprises owned or controlled by money value economic resources including all property claims and other rights. In 2006 promulgated the current guidelines define assets which is formed by past transactions or events and owned or controlled by the enterprise resources, the resources are expected to bring economic benefits to the enterprise. The old standard definition of liabilities refers to enterprise undertakes measurable money, needed to pay debts with assets or services, divided into current liabilities and long-term liabilities, current liabilities refer to t