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财政部于2012年八次发文对修订或新增会计准则征求意见,历时一年多,在2014年正式修订了五项、新增了三项企业会计准则,对《企业会计准则——基本准则》中关于公允价值计量的表述内容进行修改,并新增了一条会计准则解释。这是继2012年会计准则修订后的又一次大规模修订,整体反映出提高准则针对性和可操作性、有助于会计信息质量进一步提升、保持我国企业会计准则与国际财务报告准则的持续趋同与等效的发展趋势,进一步规范有关会计处理,将不断促进社会主义市场经济又好又快发展。
In 2012, the Ministry of Finance issued eight opinions on revising or adding accounting standards for more than one year, formally revised five items in 2014, added three new accounting standards for business enterprises, revised the “Accounting Standards for Business Enterprises - Basic Standards ”In the fair value measurement of the contents of the statement was modified and added a new interpretation of accounting standards. This is yet another large-scale revision after the revision of the 2012 accounting standards. The overall revision reflects the pertinence and operability of the guidelines, helps to further improve the quality of accounting information and keeps the continuous convergence between the Chinese Accounting Standards for Business Enterprises and the International Financial Reporting Standards With the equivalent development trend, to further standardize the accounting treatment will continue to promote sound and rapid development of the socialist market economy.