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财政部在2006年颁布了新的会计准则,投资性房地产作为第三号准则独立存在是新准则与旧准则的一大区别,适应了经济的发展,也实现了与国际准则的趋同,本文对新准则的内容、应用以及执行中存在的一些问题进行了探讨。
The Ministry of Finance promulgated a new accounting standard in 2006. Investment real estate as the third criterion exists independently as a major difference between the new and old standards. It has adapted to the economic development as well as the convergence with the international norms. The content of the new guidelines, application and implementation of some of the problems are discussed.