论文部分内容阅读
新企业会计准则的第19号规定《外币折算》相比较于旧的企业会计准则而言是完全新增加的内容。我们知道新准则与旧的准则在记账本位币的定义以及关于交易中会计处理的变化都作了较大的改进,慢慢地和国际会计中关于外币折算的处理方法相接近。然而,自2007年1月1日实施以来,有些情况可能还不是很完善,存在相关问题,因此,本文对于新准则在实施中的优点以及存在的问题进行探析。
New Accounting Standards for Business Enterprises No. 19 “Foreign Currency Translation” is a completely new addition to the old Accounting Standards for Business Enterprises. We know that the new standard and the old one have greatly improved the definition of accounting standard currency and the accounting treatment changes in the transaction, and are gradually approaching the international accounting methods of foreign currency translation. However, since January 1, 2007 since the implementation of some of the conditions may not be perfect, there are related issues, therefore, this article on the new guidelines in the implementation of the advantages and problems to be explored.