摘要
财政部2006年2月25日发布了39项企业会计准则,这些准则和过去的会计准则相比,从基本会计准则到具体会计准则都做了较大的改动。从新的会计准则来看,我国会计准则国际化充分考虑了我国的客观环境和特点,慎重处理了与国际会计准则之间的关系,除极少数事项外,已与国际财务报告准则实现了趋同。
Ministry of Finance issued 39 enterprise＇ s accounting standards on February 25,2006. Compared with the previous accounting standards, these standards, from basic accounting standards to specific accounting standards, have changed a lot. The new accounting standards give full consideration to the objective environment and the characteristics of our country, carefully handling the relationship with international accounting standards. Except for a few things, the new accounting standards have a convergence with International Financial Reporting Standards.
出处
《湖南人文科技学院学报》
2007年第2期39-41,共3页
Journal of Hunan University of Humanities,Science and Technology
关键词
新准则
会计准则
会计准则国际化
new standards
accounting standard
international accounting standards
