论文部分内容阅读
为保持我国会计准则与国际财务报告准则的持续趋同,为不断推进我国企业会计准则体系的建设,2014年财政部对企业会计准则进行了一次规模较大的调整,这次修订也是对2006年颁布的会计准则的一次变革。本文从2014年新企业会计准则变革对合并财务报表的影响出发,分析了新准则对会计实务界的影响,并提出了几点企业应对新企业会计变革的对策。
In order to keep the continuous convergence of China’s accounting standards and IFRS, in order to continuously promote the construction of China’s enterprise accounting standards system, the Ministry of Finance conducted a large-scale adjustment of the accounting standards for business enterprises in 2014. This revision is also enacted in 2006 A change in accounting standards. Based on the impact of the new accounting standards for business enterprises on the consolidated financial statements in 2014, this paper analyzes the impact of the new accounting standards on the accounting practices, and puts forward some countermeasures to deal with the changes in the accounting of new enterprises.