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有关问题的探讨与所有者权益核算梧州桂东会计师事务所谢学斌（企业会计准则第ｘ号─—所有者权益（征求意见稿）》（以下简称征求意见稿）已经发表。征求意见稿将所有者权益的构成，规定为包括股本（股份有限公司）或实收资本（其它企业）、资本公积和留存收益。股份有限...
Discussion on Related Issues and Owners’ Equity Xie Xuebin (Accounting Standard for Business Enterprises No. x ── Owner’s Rights and Interests (Draft for Comment)) has been published. The composition of the rights and interests of the shareholders, including provisions for the capital (limited liability company) or paid-up capital (other enterprises), capital reserve and retained earnings.