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新会计准则的颁布是一次重大的改革,实现了与国际接轨。必须掌握其内容,了解主要变化及特点,才能应用于工作当中。新会计准则的变化主要体现在存货管理办法、借款费用、资产减值准备计提、债务重组处理方法所得税、合并报表几个方面。本文从会计准则国际趋同的含义出发,在阐述我国会计准则国际趋同的发展最新历程的基础之上,分析了新会计准则是如何在变革中体现国际趋同的。
The promulgation of the new accounting standards is a major reform, achieved with the international standards. Must grasp its content, understand the main changes and characteristics, can be applied to work. Changes in the new accounting standards are mainly reflected in the inventory management approach, borrowing costs, provision for impairment of assets, income tax on debt restructuring, several aspects of consolidated statements. Based on the meaning of international convergence of accounting standards and based on the latest development of the international convergence of accounting standards in our country, this paper analyzes how the new accounting standards reflect the international convergence in the reform.