论文部分内容阅读
新企业会计准则体现了从收入费用观向资产负债观的转变这一新理念。本文在对二者进行辨析的基础上,介绍了从收入费用观向资产负偾观的转变在新准则中的具体体现,分析了转变的原因及目前存在的相关争议。
The new Accounting Standards for Business Enterprises embodies the new concept of changing from the perspective of income and expense to the concept of assets and liabilities. Based on the analysis of the two, this article introduces the concrete manifestation of the change from income expense view to asset negative view in the new guideline, and analyzes the reasons for the change and the related controversies.