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日前财政部制定了《企业会计准则——财务报告的列报》征求意见稿,拟于近日广泛征求意见。该准则所称的列报,是指在会计报表中的列示和在会计报表附注中的披露。 该准则包括对财务报告列报的总体要求、会计报表及其附注的结构和内容,不涉及具体交易或事项的确认、计量和披露,以及财务情况说明书的编报。该准则规定,财务
Recently, the Ministry of Finance formulated the draft of the “Accounting Standards for Business Enterprises - Presentation of Financial Reports”, which is intended to solicit opinions extensively in recent days. The statements in the standard refer to those listed in the accounting statements and the disclosures in the notes to the financial statements. The standard includes the general requirements for the presentation of financial reports, the structure and content of accounting statements and notes, does not relate to the identification, measurement and disclosure of specific transactions or events, and the preparation of financial statement. The standard provides that financial