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联合国跨国公司委员会“国际会计和报告标准政府间专家工作组”第九届会议,除介绍并讨论了当前在全球和国家两级跨国公司会计和报告方面的重要发展情况(见上期《会计研究》)外,还着重讨论了四个专题:(一)合资企业和合资企业投资人的会计;(二)环境保护会计;(三)会计职能组织及审计师的作用和资格;(四)国营企业私有化期间及以后的会计。 (一) 合资企业和合资企业投资人的会计的讨论
The ninth session of the UN Commission on Transnational Corporations, “Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting”, introduced and discussed the current important developments in MNC accounting and reporting at the global and national levels (see last year’s Accounting Study) ), It also focuses on four topics: (1) Accounting of joint ventures and joint venture investors; (2) Accounting of environmental protection; (3) Role and qualifications of accounting functional organizations and auditors; (4) State-owned enterprises Privatization period and later accounting. (A) the joint venture and joint venture investors accounting discussion