新准则几种具体准则之间规范范围的比较研究

新企业会计准则自颁布至今,在全国各地已进行了多个级别的培训,为更好地指导会计人员对新会计准则的学习,财政部制定了《企业会计准则——应用指南》。不管是准则还是指南,对新准则中涉及的规范范围较为接近,但又必须界定清楚的一些具体准则没有加以解释和区别。笔者就这部分具体准则规范范围进行了比较和研究。

Comparative Study of the Ranges of the Concrete Criteria of the New Accounting Criterion

Since the new enterprise's accounting criterion has been issued so far, different levels of its training have been carried out all of the country, and for these trainings, the Ministry of Finance has compiled Enterprise's Accounting Criterion -Application Guide. But in both the new criterion and the Guide, the ranges of the concrete criteria are not clearly defined or explained. In this paper, a comparative study is made of the ranges of such concrete criteria.