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2006年2月15日,我国财政部发布了由基本准则和38个具体准则组成的新会计准则体系。同时还发布了48个审计准则,对税法的处理方法和其他细则进行了调整,使我国实行的会计准则与国际财务报告准则之间的差异缩小。本文论述了新会计准则颁布的背景和可能带来的影响、新会计准则的主要变化以及新会计准则下工业会计的变化及对策。
On February 15, 2006, China’s Ministry of Finance promulgated the new accounting standards system consisting of the basic guidelines and 38 specific guidelines. At the same time, 48 auditing standards were released, and the methods for handling tax laws and other details were adjusted so that the difference between China’s accounting standards and IFRSs will be narrowed. This article discusses the background and possible implications of the promulgation of the new accounting standards, major changes in the new accounting standards, and the changes and countermeasures of industrial accounting under the new accounting standards.