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财政部已经通过《企业会计准则解释第3号》对《企业会计准则第35号——分部报告》加以改进,会计工作者应如何理解改进后的分部报告准则,如何在实务中应用准则规定确定企业经营分部及披露企业分部信息,本文作者将通过比较分析提出自己的见解。
The Ministry of Finance has improved Accounting Standard for Business Enterprises No. 35 - Segment Reporting through “Accounting Standard for Business Enterprises No. 3”. How should accountants understand the revised guidelines for reporting segments and how to apply the guidelines in practice? Determine the business operating divisions and disclosure of corporate divisions, the author of this article will put forward their own views through comparative analysis.