| 对新会计准则下全面收益的理论探讨 |
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| 引用本文： | 轩诗华,刘菲.对新会计准则下全面收益的理论探讨[J].价值工程,2010,29(6):3-4. |
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| 作者姓名： | 轩诗华 刘菲 |
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| 作者单位： | 1. 中国联合网络通信有限公司黑龙江分公司,哈尔滨,150000
2. 中国联合网络通信有限公司哈尔滨分公司,哈尔滨,150000 |
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| 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。
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| 关 键 词： | 全面收益理论 新会计准则 应用 |
The Theory Discuss on Comprehensive Income Under New Edition of Accounting Standard |
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| Xuan Shihua,Liu Fei.The Theory Discuss on Comprehensive Income Under New Edition of Accounting Standard[J].Value Engineering,2010,29(6):3-4. |
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| Authors: | Xuan Shihua Liu Fei |
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| Institution: | Xuan Shihua; Liu Fei (1China United Network Communications Group Company Limited,Heilongjiang Branch, Harbin 150000, China; (2)China United Network Communications Group Company Limited, Harbin Branch, Harbin 150000,China) |
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| Abstract: | 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 ofAccounting Standards for Enterprises-Basic StandardsandAccounting Standards for Enterprises No.1-Inventoriesand other specific guidelines for the promulgation of the comprehensive income related issues provides a new opportunity which is of great theoretical and practical signifi... |
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| Keywords: | comprehensive income theory New Edition of accounting standard application |
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