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在会计国际化发展的形势下,我国在会计准则方面不断进行完善和优化,并颁布了与国际化相适应的新准则。但是尽管如此,我国在新准则方面仍与国际会计准则存在着较大的差异性。此篇文章就针对我国新准则与国际会计准则之间的差异进行了对比,通过两者间公允价值的比较来说明问题,以便于可以使更多的人员对我国会计新准则有更加深入的了解,使其发挥出更大的效用。
Under the circumstance of the internationalization of accounting, our country constantly perfects and optimizes the accounting standards and promulgates new standards that are compatible with internationalization. However, in spite of this, our country still has a big difference with the international accounting standards in the new standard. This article compares the difference between our new standard and the international accounting standard, through the comparison of fair value between the two to illustrate the problem, in order to make more people can have more in-depth understanding of China’s new accounting standards , Make it play a greater utility.