论文部分内容阅读
一、国内动态(一)我国发布银行业扩展分类标准。12月24日,财政部和银监会共同发布了企业会计准则通用分类标准银行业扩展分类标准。该标准是基于企业会计准则通用分类标准制定的,反映了银行业的业务特点,是企业会计准则通用分类标准的组成部分,未来将随企业会计准则通用分类标准的补充修订进行修订。按照企业会计准则编制财务报告的银行业金融机构
First, the domestic dynamics (A) China’s banking industry to expand the classification criteria. On December 24, the Ministry of Finance and the China Banking Regulatory Commission jointly released the Banking Industry Classification Standard for General Accounting Standards for Business Enterprises. The standard is based on the General Taxonomy of Accounting Standards for Business Enterprises, which reflects the business characteristics of the banking industry. It is an integral part of the General Taxonomy of Accounting Standards for Business Enterprises and will be revised in the future in accordance with the general revision of the General Taxonomy of Accounting Standards for Business Enterprises. Bank financial institutions that prepare financial reports in accordance with the Accounting Standards for Business Enterprises