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企业会计准则体系是作为一个有机的整体而发布并付诸实施的,无论企业自主选择执行还是被强制要求执行,均须按照《企业会计准则第38号一首次执行企业会计准则》(以下简称第38号准则)的要求进行首次执行日的追溯调整,除第38号准则所规定的十五项追溯事项外,其他事项均豁免追溯调整。然而企业会计准则体系进入执行层面后,经过实践的检验,人们发现第38号准则所规定的部分追溯调整事项从技术层面尚存在考虑欠周全的迹象,为确保企业会计准则体系的顺畅执行,相关职能部门和监管部门通过发布后续规定的方式来加以“补台”。本文拟对第38号准则所规定的考虑欠周全的追溯调整事项加以具体剖析,以期提示人们对这些追溯调整事项的关注,进而确保首次执行日追溯调整的顺畅实施。需说明的是,本文观点纯属个人见解。
The system of enterprise accounting standards is issued and put into practice as an organic whole. No matter whether the enterprise independently chooses to implement or is required to be enforced, it must be in accordance with the “Accounting Standards for Business Enterprises No. 38 - First-time Implementation of Accounting Standards for Business Enterprises” (hereinafter referred to as “ 38), retrospective adjustments were made to the first implementation date, with the exception of the 15 retrospective provisions set out in the 38 Guidelines which are exempt from retroactive adjustments. However, after the system of corporate accounting standards has been put into practice, some people find that some of the retrospective adjustments stipulated in the No. 38 Guidelines still exist in the technical aspects. In order to ensure the smooth implementation of the system of corporate accounting standards, Functional departments and regulators through the follow-up provisions of the way to be ”make up ". This article intends to conduct a detailed analysis of the less well-considered retrospective adjustments under the No. 38 Guidelines in order to prompt people to pay attention to these retrospective adjustments so as to ensure the smooth implementation of retrospective adjustments on the first implementation date. It should be noted that this point of view is purely personal opinion.