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2006年2月15日财政部颁布的新《企业会计准则》中第16号《政府补助》(以下简称 CAS16),属于此次新增的具体准则。本文拟将 CAS16同《国际会计准则第20号——政府补助的会计和政府援助的披露》(以下简称 IAS20)进行比较并做简要分析。中国企业会计准则和国际财务报告准则关于政府补助的规定比较如表1所示:
Government grant No. 16 (hereinafter referred to as CAS16) in the new Accounting Standard for Business Enterprises promulgated by the Ministry of Finance on February 15, 2006 is the new and specific guideline. This paper proposes to compare CAS16 with IAS 20 - Disclosure of Government Subsidies for Accounting and Governmental Assistance (hereafter referred to as IAS20) for a brief analysis. The comparison between the Chinese Accounting Standards for Business Enterprises and the International Financial Reporting Standards on the government subsidies is shown in Table 1: