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财政部2006年2月15日新颁布了《企业会计准则》,新企业会计准则中的许多规定都与国际财务报告准则和美国公认会计原则趋同,如基本准则中用“会计信息质量要求”取代会计核算的一般原则;引入“利得”和“损失”两个概念等。新企业会计准则中有关商誉的规则和规定更是表现出了高度的国际趋同性。本文对新旧会计准则中对商誉的确认和计量方法等方面的不同规定进行对比分析,阐述我国会计准则制定工作的国际趋同。
The Ministry of Finance newly promulgated the “Accounting Standards for Business Enterprises” on February 15, 2006. Many of the new Accounting Standards for Business Enterprises converge with those of IFRS and US GAAP. For example, “Basic Rules for Accounting Information Quality ”To replace the general principle of accounting; the introduction of“ profit ”and“ loss ”two concepts. The rules and regulations on goodwill in the new corporate accounting standards show even greater international convergence. This article compares and analyzes the different regulations on recognition and measurement of goodwill in old and new accounting standards, and expounds the international convergence of the accounting standards in our country.