| 中国会计准则与国际财务报告准则的对应 |
| |
| 引用本文： | 田广菊.中国会计准则与国际财务报告准则的对应[J].中国对外贸易(英文版),2011(10). |
| |
| 作者姓名： | 田广菊 |
| |
| 作者单位： | 黑龙江省兴凯湖农场 |
| |
| 摘 要： | 新会计准则的颁布,使我国的会计行业直接面对国际市场,就中国会计准则与国际准则项目的对应关系而言,不仅整体架构保持了一致,而且大多数项目做到了相互对应.国际财务报告准则体系由编报财务报表的框架、国际财务报告准则和解释公告三部分构成,这与我国企业会计准则体系的整体架构一致.
|
| 关 键 词： | 中国 会计准则 国际 财务报告 准则 对应 |
The corresponding of Chinese accounting standards and international financial reporting standards |
| |
| Guangju Tian.The corresponding of Chinese accounting standards and international financial reporting standards[J].China's Foreign Trade,2011(10). |
| |
| Authors: | Guangju Tian |
| |
| Institution: | Guangju Tian |
| |
| Abstract: | The new accounting standards make our country directly face the international market.The paper mainly discusses the corresponding of Chinese accounting standards and international financial reporting standards. |
| |
| Keywords: | |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
