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伴随改革的深化,需要对会计准则进行进一步修订和更正。对于之前不够完善和欠缺透明度的财务信息,新会计准则的出台,从一定程度上解决了该问题,提示了企业的财务信息质量。自我国加入WTO以来,会计准则国际化的趋势日益迫切,这就需要建立与国际接轨的会计准则。其中,2014年新会计准则中,对公允价值概念的重述,起到了重要的作用。新旧说法之间具体有那些相同之处,修订的意义在哪里,值得我们深入研究。
With the deepening of reform, the accounting standards need to be further revised and corrected. For financial information that was not perfect and lack of transparency before, the introduction of the new accounting standards has solved the problem to a certain extent and has shown the quality of the financial information of the enterprise. Since China’s accession to the WTO, the trend of internationalization of accounting standards is increasingly urgent, which requires the establishment of accounting standards in line with international standards. Among them, the 2014 new accounting standards, the concept of fair value restatement, has played an important role. What exactly are the similarities between the old and the new arguments? Where is the meaning of revision? It deserves our further study.