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从构建完整的会计准则层级体系出发,将新基本准则与1992年11月30日发布的《企业会计准则??基本准则》进行比较,对改进的基本准则进行了探讨。
Starting from the construction of a complete system of accounting standards, the new basic standard is compared with the “Basic Principles of Accounting Standards for Business Enterprises” promulgated on November 30, 1992, and the basic rules for improvement are discussed.