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2006年2月,财政部颁布了新的企业会计准则,并于2007年在上市公司中正式实施。与旧会计准则相比较,新企业会计准则发生了较大的变化,其中职工薪酬的核算与应用成为一大亮点。本文通过分析《企业会计准则—职工薪酬》重点解释了该准则中的薪酬范围,确认与计量以及信息披露等问题,以便更好的理解与应用新准则。
In February 2006, the Ministry of Finance promulgated a new Accounting Standard for Business Enterprises and was formally implemented in listed companies in 2007. Compared with the old accounting standards, the new accounting standards for business have undergone major changes, including the calculation and application of employee benefits has become a major bright spot. In this paper, we analyze the “Accounting Standards for Business Enterprises - Employee Compensation” and explain the compensation scope, confirmation and measurement and information disclosure in the guidelines in order to better understand and apply the new guidelines.