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会计准则的制定有计量观和信息观两种理念选择,计量观也称资产负债观,信息观也称收入费用观或损益观。我国旧会计准则遵循的是收入费用观,2006年颁布的新会计准则体系借鉴了美国会计准则和国际会计准则,在很多方面的制定上都倾向于资产负债观,实现了我国会计准则与国际会计准则的趋同。文章通过对收入费用观与资产负债观的比较分析,对我国新会计准则作出了个人评价。
The development of accounting standards has the concept of measurement and concept of information two concepts of choice, measurement concept, also known as the concept of assets and liabilities, the concept of information, also known as the concept of income costs or profit and loss concept. China’s old accounting standards follow the concept of income and expense. The new accounting standards system promulgated in 2006 borrowed from American accounting standards and international accounting standards. In many aspects, the new accounting standards tended to be on the view of assets and liabilities, and realized our country’s accounting standards and international accounting Convergence of guidelines. Through a comparative analysis of the concept of income expense and the view of assets and liabilities, the article makes a personal assessment of China’s new accounting standards.