国际会计准则与中国会计准则现金流量表比较(The comparison of international accounting standards and Chinese accounting standards and cash flow statements).doc
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国际会计准则与中国会计准则现金流量表比较(The comparison of international accounting standards and Chinese accounting standards and cash flow statements)
国际会计准则与中国会计准则现金流量表比较(The comparison of international accounting standards and Chinese accounting standards and cash flow statements)
Key words: accounting standards, comparison, difference, cash flow statement
Abstract: a comparative analysis of the relevant international accounting standards and accounting standards China cash flow statement part of the similarities and differences; demonstrates the role and the basis of preparation of the cash flow statement; making Chinese accounting standards should adhere to the principle of procedural rationality.
Remark: Journal of Hebei Polytechnic University, social philosophy edition, 2007.4, forty-sixth pages
1. situation profiles
At present, many countries in the world require enterprises to prepare cash flow statements, such as the United States, Britain, Australia, Canada and so on. The establishment of the cash flow statement by Chinese enterprises plays a positive role in promoting transnational operation, raising funds overseas, strengthening the internationalization of Chinas accounting standards and strengthening international economic cooperation.
The brand of Chinas enterprise accounting standard in the cash flow statement issued in January 1, 1998 in the national implementation. After the amendment, since January 1, 2001, apply to all enterprises. Criterion of the cash flow statement issued, to further standardize the information disclosure of enterprises, improve the relevance and usefulness of accounting information, promote the development of Chinas securities market and the whole market economy has a positive practical significance. In order to deepen the understanding, this article will compare it with some sections of International Accounting Standards No. seventh - cash flow statement, and a thorough and thorough study needs to be further studied.
The brand in 1989, the International Accounting Standards Board issued seventh international accounting standards the cash flow statement, released in 1977 sev
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