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随着经济全球化的深入,国际资本市场迅速发展并有力地推动了会计准则全球趋同。与此相适应,以《企业会计准则2006》的发布为标志的我国会计准则体系正式建立,由此形成我国会计发展史上新的里程碑。众所周知,与国际财务报告准则(IFRS)实质性趋同是我国会计准则体系的重要特征。我国会计准则体系实施在即,会计理论界和准则制定者都面临一系列新情况和新问题,面
With the deepening of economic globalization, the rapid development of international capital markets has strongly promoted the global convergence of accounting standards. In line with this, China’s accounting standards system marked by the issuance of “Accounting Standards for Business Enterprises 2006” was formally established, thus forming a new milestone in the history of China’s accounting development. As we all know, substantive convergence with the International Financial Reporting Standards (IFRS) is an important feature of our country’s accounting standards system. The implementation of China’s accounting standards system is imminent, accounting theory and standards makers are facing a series of new situations and new problems