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随着新准则自2007年1月1日起在上市公司、2008年1月1日起在中央国有企业施行,在新准则首次执行日如何进行新旧会计体系的衔接,如何进行相应的会计调整也就成为极为重要的问题。虽然《企业会计准则第38号—首次执行企业会计准则》规定了调整期初追溯事项不应超出38号准则第5-19条规定的范围,但该准则主要针对个别报表。然而,在实践中,对于合并报表层面如何进行会计调整是一大难题。笔者就首次执行日合并会计报表层面的会计调整谈谈自己的看法。
With the new guidelines from January 1, 2007 onwards in listed companies, January 1, 2008 in the state-owned enterprises in the implementation of the new guidelines on the first implementation date how the convergence of old and new accounting systems, how to make the appropriate accounting adjustments It has become an extremely important issue. Although Accounting Standards for Business Enterprises No. 38 - Initial Implementation of Accounting Standards for Business Enterprises stipulates that retrospective adjustments at the beginning of a period should not exceed the scope of Rule 5-19 of No. 38, the standards are mainly for individual statements. However, in practice, how to adjust the accounting for consolidated statements is a big challenge. The author on the first implementation of consolidated accounting statements at the level of accounting adjustments to talk about their own views.