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在新会计准则下发之后,人们对于会计行业的发展方向以及会计职业的判断问题变得格外的关注。新会计准则出炉,在一定程度上规划了会计市场,使得会计行业可以在稳定的市场环境中发展,然而,新会计准则中一些条例的简化,也使得会计工作的弹性空间变得相对过大,这需要对会计职业判断更加的重视。本文就新会计准则喜爱的会计职业判断问题进行简要的分析,仅供同行交流。
After the issuance of the new accounting standards, people pay more attention to the development direction of the accounting profession and the judgment of accounting profession. However, the simplification of some regulations in the new accounting standards also makes the flexible space of accounting work become relatively large, and the new accounting standards have been released. To some extent, the accounting market has been planned so that the accounting profession can develop in a stable market environment. However, This requires more emphasis on accounting professional judgment. In this paper, the accounting standards of the new favorite accounting professional judgment to conduct a brief analysis, only for peer exchanges.