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近日,根据有关准则、制度和法律法规的调整、变化,全国会计考办全面修订了2007年度初级和中级会计资格考试大纲,并经人事部审定。2006年2月15日和10月30日,财政部相继发布了企业会计准則和会计准则应用指南,自今年1月1日起在上市公司施行,并逐步扩大到其他企业。企业会计准則体系确定的基本原则和方法,对企
Recently, according to the relevant guidelines, regulations and changes in the system and laws and regulations, the National Accounting Examination Office revised the outline of 2007 primary and intermediate accounting qualification examinations in an all-round way and was approved by the Ministry of Personnel. February 15, 2006 and October 30, the Ministry of Finance successively issued the Guidelines for the Application of Accounting Standards for Business Enterprises and Accounting Standards. Since January 1 this year, the Ministry of Finance has implemented the rules in listed companies and gradually expanded to other enterprises. Enterprise accounting standards system to determine the basic principles and methods of enterprises