财政部发布两项企业会计准则

• 出 处: 中国会计电算化
• 发表日期: 2001年12期
• 关键词: 企业会计 国际会计准则 存货会计 固定资产折旧 企业固定资产 存货 信息披露 人帐 股份有限公司

日前,财政部发布了固定资产和存货两项企业会计准则。 据介绍,固定资产和存货会计准则对企业固定资产和存货人帐价值的认定、减值损失准备的提取、固定资产折旧和相关报表信息披露作了系统规定,并与相关国际会计准则保持一致。两项准则将从2002年1月1日起暂在股份有限公司施行,

Recently, the Ministry of Finance issued two corporate accounting standards for fixed assets and inventory. According to reports, the accounting standards for fixed assets and inventory have made systemic provisions for the identification of value of fixed assets and inventory accounts, the extraction of provision for impairment losses, the depreciation of fixed assets and the disclosure of related statements, and are consistent with the relevant international accounting standards. The two standards will be temporarily implemented in the joint stock companies from January 1, 2002.