| 投资会计准则的主要变化及其对企业的影响分析 |
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| 引用本文： | 王莉. 投资会计准则的主要变化及其对企业的影响分析[J]. 财会通讯, 2007, 0(8) |
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| 作者姓名： | 王莉 |
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| 作者单位： | 山东经济学院会计学院 山东济南 |
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| 摘 要： | 2006年财政部发布了新的企业会计准则体系。本文主要对新会计准则和旧会计准则中的投资会计准则进行对比分析,进而探讨新会计准则中的主要变化,同时分析了其对企业经营成果的潜在影响。
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| 关 键 词： | 投资 变化 计量 |
The Main Changes in the Accounting Standard of Investment and the Impact on the Enterprises |
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| Wang Li. The Main Changes in the Accounting Standard of Investment and the Impact on the Enterprises[J]. Communication of Finance and Accounting, 2007, 0(8) |
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| Authors: | Wang Li |
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| Abstract: | The Ministry of Finance has published new systems of accounting standards in 2006,this paper compares the new published accounting standard with the current accounting standard of investment,disscusses the main changes in the new one,and also analyzes the potential impact on the operating results of enterprises. |
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| Keywords: | Investment Changes Measurement |
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