| 中期财务报告准则的比较分析 |
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| 引用本文： | 梁美健. 中期财务报告准则的比较分析[J]. 山东工商学院学报, 2000, 0(3) |
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| 作者姓名： | 梁美健 |
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| 作者单位： | 中国煤炭经济学院会计系!山东烟台264005 |
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| 摘 要： | 为完善和发展我国的会计准则 ,通过对财政部颁布的《企业会计准则——中期财务报告 (征求意见稿 )》与《国际会计准则第 34号——中期财务报告》的比较分析 ,提出了有关会计信息质量、成本与效益、会计信息可信度等方面的看法与建议。
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| 关 键 词： | 中期财务报告 比较分析 建议 |
Comparison & Analysis on Interim Financial Reporting Standard |
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| LIANG Mei jian. Comparison & Analysis on Interim Financial Reporting Standard[J]. Journal of Shandong Institute of Business and Technology, 2000, 0(3) |
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| Authors: | LIANG Mei jian |
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| Abstract: | To improve & develop China's accounting standard, this article gives some comparison & analysis on Accounting Standard for Business Enterprises: Interim Financial Reporting(trial edition) issued by the Ministry of Finance and IAS34: Interim Financial Reporting. It sets forth some ideas & suggestions on the quality and reliability of accounting information; cost & profit and some other relevant opinions. |
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| Keywords: | interim financial reporting comparison & analysis suggestions |
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