会计的国际化专题培训.pptVIP

Chinese Accounting Standards Accounting standards: Must be authoritatively supported; Otherwise, no binding effect; Two ways to gain authoritative support; Authoritativeness from Governmental administration; Ministry of Finance acting as standards setter in China Widely represented to gain authoritativeness; This is the case of FASB Chinese Accounting Standards Accounting standards in China; Accounting system 1993 Accounting Law, 2000; Regulations for Business Financial Reporting, State Council, 2000; Unified Accounting Systems, Ministry of Finance, 2001; New Accounting Standards, 2007 for