论文部分内容阅读
财政部会计准则委员会日前针对正在制定的存货、固定资产和企业合并三项具体准则中遇到的问题,征求社会公众意见。 存货准则需要征求意见的问题包括:存货准则是否应规范成本计算方面的内容;特定的金融工具(如证券公司的自
The Accounting Standards Committee of the Ministry of Finance recently solicited public opinions on the problems encountered in the three specific guidelines for inventories, fixed assets and business mergers being formulated. The questions that need to be consulted for inventory criteria include whether inventory criteria should regulate the content of costing; specific financial instruments (eg,