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我国具体会计准则的研究制定工作已进行了将近三年,多数具体会计准则草案已在征求意见之中,并且召开了有中外会计专家参加的各种关于具体会计准则的研讨会,进一步征求意见。本文拟就我国具体会计准则的整体性、适用范围、公布方法及公布后的进一步修订谈一些看法。 一、关于我国具体会计准则整体性 从我国制定准则的情况看,目前正在制定的具体会计准则其数量规模之大,内容之
The study and formulation of China’s specific accounting standards have been going on for nearly three years. Most of the specific draft standards of accounting standards have been solicited for comments, and various seminars on specific accounting standards involving Chinese and foreign accounting experts have been held to solicit further opinions. This article intends to talk about the integrity of China’s specific accounting standards, scope of application, methods of publication and further revision after the release of some comments. First, on the integrity of China’s specific accounting standards From the situation in China to develop guidelines, the specific accounting standards are currently being developed its number of large-scale, content