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财政部于2006年2月发布了与国际会计惯例趋同的新会计准则体系,要求上市公司自2007年1月1日起施行,为便于广大读者更好地学习、理解和掌握新会计准则体系,并推动全省新会计准则体系的宣传、学习、培训活动的深入开展,本刊将从第二期开始设专栏,分期介绍新会计准则体系制定的背景、目的和意义,主要特点、框架结构,核算要点以及新准则的主要变化和突破等。本栏目有关稿件得到了山东万隆齐鲁会计师事务所的大力支持。本刊衷心希望广大读者对新准则的学习体会等相关问题向本刊投稿,共同办好本栏目。
In February 2006, the Ministry of Finance issued the new accounting standards system that converges with international accounting conventions and requires listed companies to go into effect on January 1, 2007. In order to facilitate the readers to better understand, understand and master the new accounting standards system, And promote the province’s new accounting standards system, publicity, learning and training activities carried out in depth, we will start from the second installment column, introduced in phases installments of the new accounting standards system background, purpose and significance, the main features of the framework, Accounting points as well as the main changes and breakthroughs in the new standard. The relevant articles in this column have been strongly supported by Qilu Certified Public Accountants in Shandong Bandung. The article sincerely hope that the majority of readers on the new guidelines such as learning to understand and other related issues to submit articles to jointly run this section.