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财会企业会计准则讲解即将面世为了全面准确地学习、掌握企业会计准则,指导实务操作,财政部会计司准则起草人撰写了《企业会计准则讲解》。该讲解分析了新旧会计准则的差异和衔接,涵盖了新会计准则制定过程中所积累的理念、背景、内容、方法以及大量的应用实例,对各项准则的难点重点进行了深入浅出的阐述。近80万字的《企业会计准则讲解》预计3月面世,这将成为上市公司按新会计准则编制2007年一季报最权威的一本“教科书”。
Explanations of Accounting Standards for Accounting Enterprises to be Published In order to fully and accurately study and master enterprise accounting standards and to guide practical operation, the drafter of Accounting Standards Department of the Ministry of Finance has written the “Accounting Standards for Business Enterprises”. The explanation analyzes the difference and convergence between the old and the new accounting standards, covers the concept, background, contents, methods and a great deal of application examples accumulated in the process of new accounting standards formulation, and elaborates profoundly in simple terms. Nearly 800,000 words of “Accounting Standards for Business Enterprises” are expected to come out in March, which will be the most authoritative “textbook” for listed companies to compile the 2007 Quarterly Bulletin in accordance with the new accounting standards.