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新会计准则下职工薪酬的定义、内涵、会计处理、信息披露发生了很大的变化,本文将通过实例来解读、比较新准则和以前的会计制度下职工薪酬的不同。
The definition, connotation, accounting treatment and information disclosure of employee compensation under the new accounting standards have undergone great changes. This article will explain and compare the difference between the new guidelines and the previous employee remuneration under the accounting system through examples.