| 新会计准则变革对我国企业的几点影响 |
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| 引用本文： | 赵金燕,吴海英. 新会计准则变革对我国企业的几点影响[J]. 吉林省经济管理干部学院学报, 2007, 21(6): 61-63 |
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| 作者姓名： | 赵金燕 吴海英 |
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| 作者单位： | 吉林省经济管理干部学院,吉林,长春,130012;吉林省商务研究所,吉林,长春,130012 |
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| 摘 要： | 随着新会计准则的推广,会计准则的变革必将对我国企业产生重大影响。债务重组和资产减值计提、所得税相关规定的变化及存货发出方法、无形资产、关联方变革等等,体现了与国际会计惯例的趋同,增强了会计准则的易理解性和可操作性。
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| 关 键 词： | 新会计准则 债务重组 关联方 |
| 文章编号： | 1009-0657(2007)06-0061-03 |
| 修稿时间： | 2007-03-16 |
Influence of New Accounting Principle Change to Our Enterprises |
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| ZHAO Jin-yan,WU Hai-ying. Influence of New Accounting Principle Change to Our Enterprises[J]. Journal of Jilin Province Economic Management Cadre College, 2007, 21(6): 61-63 |
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| Authors: | ZHAO Jin-yan WU Hai-ying |
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| Abstract: | With the carrying out of new accounting principles,the changes of accounting principles will have great in-fluence to our enterprises.Many changes appear the similar tendency with international rules and improve the under-standing and operation of accounting principles. |
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| Keywords: | New accounting standards Debt reorganization Related parties |
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