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我国的新会计准则的颁布,实现了我国会计处理规范与国际会计惯例的趋同和我国会计准则建设新的跨越和突破。本文就新会计准则下研发费用的会计处理存在的优点和缺点进行对比,对此问题进行剖析,并对其会计处理提出了一些建议。
The promulgation of the new accounting standards in our country realizes the convergence of accounting standards and international accounting conventions in our country and a new leap forward and breakthrough in our country’s accounting standards construction. This article compares the advantages and disadvantages of the accounting treatment of R & D costs under the new accounting standards, analyzes the problems and puts forward some suggestions on the accounting treatment.