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为了适应社会主义市场经济发展,规范企业有关会计核算和相关信息的披露,提高会计信息质量,财政部陆续发布了企业会计准则——《收入》、《建造合同》、《投资》、《会计政策、会计估计变更和会计差错更正》四个通知。通知中要求所有上市公司从1999年1月1日起执行,其他企业可暂不执行。本刊现将以上准则刊载登于后。各准则“指南”由于本刊受篇幅所限,除《企业会计准则——收入》指南将在1999年1期刊载外,其余不再刊载。
In order to adapt to the development of the socialist market economy, standardize the disclosure of accounting and related information and improve the quality of accounting information, the Ministry of Finance successively issued the Accounting Standards for Business Enterprises - “Revenue,” “Construction Contract,” “Investment,” “Accounting Policies , Accounting estimates change and accounting error correction ”four notice. The circular requires all listed companies to be effective from January 1, 1999, and other companies may temporarily implement the circular. This issue appears in the above guidelines published in the post. Each guideline “Guide ” Due to the limited space of this issue, except for the “Accounting Standards for Business Enterprises - Revenue” guide will be published in 1999 1, the rest will not be published.