关联方会计准则的最新发展与比较研究

新企业会计的准则发布成为人们关注的焦点,相对于1992年颁布的企业会计准则有较大的变化,本文拟就其中的第36号准则——关联方披露进行比较分析。在回顾我国上市公司关联交易会计规范演进历程的基础上,对新旧准则的相关内容进行比较,以更好地掌握新准则的变化。

The Comparison Research on the New Accounting Standards of Related Parties

The new issued accounting standards have become focus of public attention. It has been greatly changed compared with the old accounting standards which issued in 1992. This paper focuses on stating and commenting the new basic accounting standards for Business Enterprises Disclosure of Related Party Relationships and Transactions. It reviews the journey of related party transactions accounting rules at first, and then compares the difference between the new and the old standards of related party transaction in order to make a better understanding of the new accounting standards.