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我国现行会计准则中对于资产负债表项目有三种分类标准,即流动与非流动、货币性与非货币性、金融与非金融。本文通过回顾资产负债表三种项目分类标准的变化以及理论界、实务界的相关研究成果,尝试按照货币性与非货币性、金融与非金额分类标准重新分类编制资产负债表。在此基础上结合对国际会计理论与实务界关于资产负债表项目分类标准最新观点的分析,对我国资产负债表项目分类标准的改进提出新的建议。
China’s current accounting standards for the balance sheet items have three classification criteria, namely, liquidity and non-current, monetary and non-monetary, financial and non-financial. This paper tries to reclassify the balance sheet according to the monetary and non-monetary, financial and non-monetary classification standards by reviewing the changes in the taxonomy of the three items in the balance sheet and the related research results of the theoretical and practical sectors. On this basis, combined with the latest accounting theory and practice of the taxonomy of the balance sheet analysis of the latest ideas, classification of balance sheet items in China to improve the classification of new recommendations.