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中国新会计准则的颁布,极大的推动了中国会计准则与国际财务报告准则的趋同。催生这一准则诞生的主要因素在于资本市场的全球化、跨国公司的大量涌现与引进外资的需求。当然,在与国际会计准则接轨的过程中,必须充分考虑到我国基本国情,在公允价值,关联方的界定与会计处理、资产减值的转回等具体方面保持独特的个性。
The promulgation of China’s new accounting standards has greatly promoted the convergence of China’s accounting standards and international financial reporting standards. The birth of this guideline is mainly due to the globalization of capital markets, the massive emergence of transnational corporations and the demand for foreign investment. Of course, in the process of being in line with IAS, we must fully consider the basic national conditions in our country, and maintain the unique personality in such specific aspects as fair value, definition of related parties and accounting treatment, and the reversal of asset impairment.