摘要
全面收益问题对于我国会计理论界而言并不是全新的课题,但由于客观环境的不断变化以及全面收益理论自身的不断完善,尤其是2006年2月15日,《企业会计准则——基本准则》以及《企业会计准则第1号——存货》等38项具体准则的颁布,为全面收益相关问题的研究提供了新的契机,具有理论与实践的双重意义。
Issue of comprehensive income is not a new subject for the country＇s accounting theory , but because of the changing the objective environment and continuous improvement of comprehensive theory, especially on Feb. 15,2006, the publish of ＂Accounting Standards for Enterprises - Basic Standards＂and＂Accounting Standards for Enterprises No.1-Inventories ＂ and other specific guidelines for the promulgation of the comprehensive income related issues provides a new opportunity which is of great theoretical and practical significance.
出处
《价值工程》
2010年第6期3-4,共2页
Value Engineering
关键词
全面收益理论
新会计准则
应用
comprehensive income theory
New Edition of accounting standard
application
