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

现行会计准则交易,事项观及其运用（Current accounting standards transaction, transaction view and its application） Current accounting standards transaction, transaction view and its application 2010-5-21 17:33, please 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.. Through the study of the current guidelines, I find that the transaction / transaction view is also an important concept of current accounting standards. Unfortunately, there is little attention to this bright spot. Because of the differences between the two types of transactions and items, the business differentiation is obvious, and the accounting thinking is also 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. First, the transaction / transaction view is the main embodiment of 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. The assets defined in the current guidelines promulgated in 2006 refer to the resources that have been formed or controlled by the enterprise in the past transactions or events, which 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 cur