论文部分内容阅读
上市公司在执行企业会计准则方面存在的问题,影响因素较多,其中,企业会计准则本身存在不完善的问题是重要因素之一,与企业会计准则相关配套制度、办法尚不完善也是因素之一。本文选取企业会计准则中存在的若干亟待完善的典型问题,包括资产减值测试基本要求和相关会计处理问题,同一企业同一项经济业务存在多种可选择会计计量属性问题,会计政策、会计估计选择问题,会计估值技术问题,试图提出完善企业会计准则的相应方案。
Listed companies in the implementation of enterprise accounting standards, there are many influencing factors, of which there is an imperfect enterprise accounting standards is one of the important factors, and corporate accounting standards supporting system, the method is not perfect but also one of the factors . This article selects some typical problems which need to be consummated in the enterprise accounting standards, including the basic requirements of asset impairment testing and related accounting treatment, the existence of a variety of optional accounting measurement attributes in the same business of the same enterprise, the accounting policy, the choice of accounting estimates Problems, accounting valuation technical problems, trying to put forward the corresponding programs to improve corporate accounting standards.