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一、新旧具体会计准则内容方面的主要变化及与国际会计准则的比较(一)具体会计准则内容方面的主要变化:(1)有关职工新酬的定义方面,在新准则发布前主要是通过《企业会计制度》及有关规定进行规范。新准则进行了首次系统规范,明确了职工薪酬的定义;指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。较以往“工资”的定义相比内涵大为增加,既有传统意义上的工资、奖金、津贴和补贴,也包括了
I. Major Changes in Old and New Specific Accounting Standards and Comparison with International Accounting Standards (I) Major Changes in Specific Accounting Standards: (1) For the definition of employee remuneration, Enterprise Accounting System “and the relevant provisions of norms. The new guidelines were the first systematic norms, defined the definition of employee pay; refers to the business to provide services provided by employees and give all forms of remuneration and other related expenses. Compared with the definition of ”salary" in the past, the connotation has been greatly increased, both in the traditional sense of wages, bonuses, allowances and subsidies, but also includes