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新企业会计准则自颁布至今,在全国各地已进行了多个级别的培训,为更好地指导会计人员对新会计准则的学习,财政部制定了《企业会计准则——应用指南》。不管是准则还是指南,对新准则中涉及的规范范围较为接近,但又必须界定清楚的一些具体准则没有加以解释和区别。笔者就这部分具体准则规范范围进行了比较和研究。
Since its promulgation, the new Accounting Standards for Business Enterprises has conducted various levels of training all over the country. In order to better guide accounting personnel in the study of new accounting standards, the Ministry of Finance has formulated the Accounting Standards for Business Enterprises - Application Guidelines. Whether it is a guideline or a guideline, some specific guidelines that are relatively close in scope to the new guidelines but must be clearly defined are not explained or differentiated. The author of this part of the specific criteria for the scope of comparison and research.