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《财政部关于修改<企业会计准则——基本准则>的决定》已经财政部部务会议审议通过,现予公布,自公布之日起施行。财政部关于修改《企业会计准则——基本准则》的决定为了适应我国企业和资本市场发展的实际需要,实现我国企业会计准则与国际财务报告准则的持续趋同,经财政部部务会议决定,将《企业会计准则——基本准则》第四十二条第五项修改为:“(五)公允价值。在
The ”Decision of the Ministry of Finance on Amending the“ Accounting Standards for Business Enterprises - Basic Criteria ”has been examined and adopted by the Ministerial Affairs Meeting of the Ministry of Finance and is hereby promulgated and will come into effect as of the date of promulgation. MOFCOM’s Decision on Amending the “Accounting Standards for Business Enterprises - Basic Standards” In order to meet the actual needs of the development of enterprises and capital markets in our country and realize the continuous convergence of China’s accounting standards on enterprises and international financial reporting standards, the decision of the ministry of finance Article 45 of the “Accounting Standard for Business Enterprises - Basic Standards” is amended as follows: "(5) Fair value.