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本文对《企业会计准则第29号——资产负债表日后事项》新旧准则的结构、基本术语定义等细节的变化进行了较为详细的比较,并对新准则的改进作了较为深入的分析。
The paper makes a more detailed comparison of the details of the new and old standards of “Accounting Standards for Business Enterprises No. 29 - Post Balance Sheet Date” and the definition of basic terms, and makes a more in-depth analysis of the improvements of the new standards.