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我国现行的企业会计准则在诸多方面体现了国际趋同,增强了基础性和可操作性,但有些规则在执行中仍值得思考。本文将新旧企业会计准则进行比较,结合新会计准则的主要变化,就新企业会计准则在实际应用中的难点进行了探讨。
In our country, the current ASBs embody international convergence in many aspects, which have strengthened the foundation and operability. However, some rules are still worth considering in the implementation. This article compares the old and new business accounting standards, and discusses the difficulties in practical application of the new accounting standards based on the main changes of the new accounting standards.